All of the statements provided about waves are true. However, if you are looking for a statement that is less commonly associated with wave action, it might be that B "Waves can create new islands over time" is the least true in comparison to the others. While waves can contribute to the processes that lead to the formation of new land (such as through deposition), they are not the primary factor in creating new islands; this process often involves volcanic activity or significant sediment accumulation over long periods. Hence, option B could be seen as less true when considering direct wave effects.
However, it is worth noting that it is technically correct in some contexts, depending on how islands may be formed through eroded sediments transported by waves.