32. Lipids and amino acids serve as important sources of energy for the human body. Which of the following best describes how these molecules are utilized to generate ATP? (A) Lipids are primarily broken down through β-oxidation to generate acetyl-CoA, which enters the citric acid cycle. Amino acids, after deamination, can be converted to intermediates of the citric acid cycle or glycolysis. (B) Lipids are directly converted into glucose through gluconeogenesis, which then enters glycolysis. Amino acids are directly incorporated into proteins for structural purposes, with minimal contribution to ATP production. (C) Lipids are stored as glycogen in the liver and muscles, and are readily converted to glucose for immediate energy needs. Amino acids are primarily used for neurotransmitter synthesis and do not contribute significantly to ATP production. (D) Lipids are broken down through fermentation in the cytoplasm, producing small amounts of ATP. Amino acids are converted to fatty acids and stored as triglycerides for long-term energy storage. (E) Lipids are directly transported into the mitochondria to undergo oxidative phosphorylation. Amino acids are converted to ketone bodies in the liver and used as an alternative fuel source for the brain.