The Conversion of Palmitoyl-CoA (16:0) to Myristoyl-CoA (14:0) and 1 $\beta$

The conversion of palmitoyl-CoA (16:0) to myristoyl-CoA (14:0) and 1 mol of acetyl-CoA by the $\beta$ -oxidation pathway results in the net formation of:

A) 1 FADH₂ and 1 NADH.
B) 1 FADH₂ and 1 NADPH.
C) 1 FADH₂, 1 NADH, and 1 ATP.
D) 2 FADH₂ and 2 NADH.
E) 2 FADH₂, 2 NADH, and 1 ATP.