A Difference Between FA Synthesis And $\beta$ -Oxidation Is That FA Synthesis , Whereas

A difference between FA synthesis and $\beta$ -oxidation is that FA synthesis , whereas $\beta$ -oxidation _.

A) reactions use ATP; reactions directly yield ATP
B) occurs in the mitochondria; takes place in the cytoplasm
C) uses NADH; uses NADPH
D) uses acyl-ACP; uses acyl-CoA