The statement ' respect for the immature and the incapacitated is evident when the researcher refrains from placing these individuals in the position where they would be asked to make choices about research participation' is true.
When performing research and collecting data, one needs to source data from people that are mature enough to agree or disagree to be a part of the research. A researcher respects immature and incapacitated people and refrains from making them a part of his research.
However, if such a situation arises where the immature and the incapacitated have to be made a part of the research, then efforts are made out of respect to not put them in a position where they have to make a choice. Consent from their guardian can be taken as an alternative source.
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