In Comparing Fatty Acid Biosynthesis With $\beta$ Oxidation of Fatty Acids,which of the Following Statements Is Incorrect

In comparing fatty acid biosynthesis with $\beta$ oxidation of fatty acids,which of the following statements is incorrect?

A) A thioester derivative of crotonic acid (trans-2-butenoic acid) is an intermediate in the synthetic path,but not in the degradative path.
B) A thioester derivative of D- $\beta$ -hydroxybutyrate is an intermediate in the synthetic path,not in the degradative path.
C) Fatty acid biosynthesis uses NADPH exclusively,whereas $\beta$ oxidation uses NAD⁺ exclusively.
D) Fatty acid degradation is catalyzed by cytosolic enzymes;fatty acid synthesis by mitochondrial enzymes.
E) The condensation of two moles of acetyl-CoA in the presence of a crude extract is more rapid in bicarbonate buffer than in phosphate buffer at the same pH;the cleavage of acetoacetyl-CoA proceeds equally well in either buffer.