Which of the following is not true about running and walking?
a. both do not require special equipment.
b. both can be performed almost anywhere.
c. the amount of exerted effort can be controlled in both.
d. both burn the same amount of calories

Both does not burn the same amount of calories. Running exert more effort than walking. And that makes running to burn more calories that walking. Not unless you walk more more miles away and run only in a short time.
Thus letter D. is not a true statement