Which Statement Most Accurately Describes the Second Law of Thermodynamics

Which statement most accurately describes the second law of thermodynamics?

A) Energy cannot be changed from one form to another without a loss of usable energy.
B) One usable form of energy can be completely converted into another usable form.
C) Energy cannot be created nor destroyed but it can be changed from one form to another.
D) Energy cannot be created or destroyed.
E) Energy can be created or destroyed but it cannot be transformed.