Match the following columns regarding the absorption of substances in the human digestive system:

Column-$I$	Column-$II$
$(a)$ Small intestine	$(1)$ Certain drugs
$(b)$ Stomach	$(2)$ Water,some minerals,and drugs
$(c)$ Mouth	$(3)$ Water,simple sugars,and alcohol
$(d)$ Large intestine	$(4)$ Glucose,fructose,and amino acids

Give scientific reasons:
$(1)$ Food tastes sweet after chewing.
$(2)$ Excretory substances are seen in bile juice.

Select the incorrect option regarding the digestion and absorption of substances in different parts of the digestive system.

Which one of the following statements is/are correct?
$I.$ Frenulum is the fold by which the tongue is attached to the floor of the mouth or oral cavity.
$II.$ The lower surface of the tongue has small projections which bear taste buds.
$III.$ The pharynx is the common passage for food and air.
$IV.$ The sphincter of Oddi guards and regulates the opening of the stomach into the duodenum.
$V.$ The colon is divided into an ascending,a transverse,a descending part,and a sigmoid colon.

Assertion : In the condition of obstructive jaundice,large amounts of unabsorbed fats are eliminated out of the body.
Reason : Entry of bile into the small intestine is prevented during obstructive jaundice.

Identify the incorrect statement.