Which of the following statements is incorrect?

Cellular respiration in plants involves the conversion of pyruvic acid into acetyl CoA in the mitochondria.

The electron transport system (ETS) is on the inner membrane of the mitochondria and involved in ATP synthesis.

The respiratory quotient (RQ) for carbohydrate metabolism is typically less than 1.

The respiratory pathway is an amphibolic pathway, as it involves both anabolic and catabolic processes.