With regard to the human skeleton, which of the following is incorrect?

Each upper limb has eight carpals while each lower limb has seven tarsals. The number of metacarpals or metatarsals is five in each limb (upper or lower). The number of phalanges in each limb is 14 (upper or lower). The total number of bones in each upper limb is 30. It is the same in case of the lower limb also.