A carpel may be regarded as a modified microsporophyll.

Answer

### Step-by-Step Solution:

1. **Understanding the Terms**:
- A **carpel** is the female reproductive structure of a flower, consisting of three main parts: the ovary (which contains ovules), the style (a tube leading to the stigma), and the stigma (the receptive surface for pollen).
- A **microsporophyll** is a leaf-like structure that bears microsporangia, which are responsible for producing male gametes (pollen grains) in plants.

2. **Identifying the Relationship**:
- In flowering plants (angiosperms), the microsporophyll typically evolves into the **stamen**, which is the male reproductive part of the flower. The stamen consists of the anther (where pollen is produced) and the filament (which supports the anther).

3. **Clarifying the Statement**:
- The statement claims that a carpel can be regarded as a modified microsporophyll. However, this is incorrect because:
- The carpel is not derived from a microsporophyll; rather, it is a distinct structure that represents the female reproductive part of the flower.
- The microsporophyll gives rise to the stamen, which is the male reproductive part.

4. **Conclusion**:
- Therefore, the statement "A carpel may be regarded as a modified microsporophyll" is false. The carpel and microsporophyll serve different roles in plant reproduction, with the carpel being female and the microsporophyll leading to the male structure (stamen).