The correct option is D None of the above
Bile salts (of bile) plays a very important role in the digestion of fats. As fats are insoluble in water, they enter the intestine as drops within the watery chyme. The bile salts, which are partly lipid-soluble and partly water-soluble, emulsify the fat particles and, as a result, the fat-drops acquire a greater surface area. The enzyme lipase, then acts upon these fat-drops and allows its digestion into glycerol and fatty acids.