Exp) Option b is the correct answer.

Jainism classifies rebirth into four principal forms of existence (Gati) based on one’s karma. These are Human beings, Heavenly beings, Tiryancha beings, and Infernal beings.

Option a is correct. Deva or heavenly beings are one of the four recognised forms of existence in Jainism. They enjoy heavenly pleasures due to good karmas but still remain within the cycle of rebirth.

Option b is incorrect. Yakshas are semi-divine attendant deities in Jain tradition, but they are not included among the four principal Gatis.

Option c is correct. Human beings are one of the four forms of existence and are considered most suitable for spiritual progress and attainment of liberation.

Option d is correct. Tiryancha includes animals, birds, insects, and plants. These are recognised as one of the four forms of existence in Jainism.

Source:)https://nikkyjain.github.io/jainDataBase/downloads/TattvarthaSutra-English.pdf  page 13, 67

https://websites.umich.edu/~umjains/jainismsimplified/chapter04.html