Step 1: Understanding anatomical associations.
Each organ of the excretory system has a specific tissue or structural feature associated with it.
Step 2: Checking each match.
(A) Urinary bladder -- transitional epithelium: Correct. The bladder is lined with transitional epithelium.
(B) Ureter -- detrusor muscle: Incorrect. Detrusor muscle is present in the urinary bladder, not the ureter.
(C) Column of Bertini -- in renal medulla: Correct. These are extensions of cortical tissue into the medulla.
(D) Kidneys -- retroperitoneal: Correct. Kidneys are located behind the peritoneum.
Step 3: Conclusion.
The incorrect match is option (B) because detrusor muscle is associated with the bladder, not the ureter.