Which of the following is incorrect about AdWords cross-device conversions?

Q) Which of the following is incorrect about AdWords cross-device conversions?
Ans:
Cross-device conversions help advertisers understand the device that received the last ad click before the conversion
Cross-device conversions do not track from desktop to mobile conversions, it only tracks mobile to desktop conversions
Cross-device conversions help advertisers track conversions that couldn’t be tracked before in AdWords since they were attributed to another non-AdWords channel like organic search or direct