The statement is incorrect because IP addresses function at the network layer (Layer 3) of the OSI model, not the data link layer (Layer 2). At the data link layer, devices useMAC addresses(Media Access Control addresses) to identify each other. MAC addresses are unique identifiers assigned to network adapters and are defined by the IEEE 802 standard.While IP addresses are essential for routing data across networks, they are not directly related to the data link layer. Therefore, the claim that "the address that functions at the data link layer is called an IP address" is false.