The correct option is B A - Fatty acid, B - Acetyl-CoA
If there is insufficient amount of glucose in the body then proteins and lipids can also be utilised to produce energy.
Lipids are broken down into ---> fatty acids which are directly converted into acetyl-co-A---> this acetyl-co-A then enters the Kreb's cycle --> to form carbon-di-oxide and water with the release of energy.