__________ of the following statements is not correct. (the law of physics are the same in all inertial frames, the speed of light in free space has the same value in all inertial frames, two events which occur simultaneously in one reference frame also must appear to occur simultaneous in another reference frame, Einstein rejected Newton’s idea of absolute time)

Let's call the 4 statements - 1,2,3 and 4 Of these, 3 is wrong. But in physics it isn't just enough to know why something one option is right, but also why the others are wrong - 1. The laws of physics are the same in all inertial frames - This is correct. Because the definition of an "inertial frame" itself is "a homogeneous frame" meaning all laws are the same. The word homogeneous itself means 'same all over/uniform' 2. The speed of light in free space has the same value in all inertial frames - If you understood the 1st, this is way simpler. It follows from above that if a frame is homogeneous and that everything is 'uniform', you must ask - Uniform to what? Within itself? Or with respect to other frames? The answer is - 'both'. 2 is correct. 3. Two events which occur simultaneously in one reference frame also must appear to occur simultaneous in another reference frame - Having understood the concept of homogeneity, we now see that the term 'inertial' is not mentioned here. Were it mentioned, 3 would be correct. But as it isn't, and we know that non-inertial frames are not homogeneous, 3 is wrong. 4. Einstein rejected Newton’s idea of absolute time - This is true. Einstein's equations of space-time prove that time can flow forwards AND backwards. (Entropy in the natural world does not allow this to happen, but that's out of scope of our discussion here) read less