Which Best Describes the Second Law of Thermodynamics

Which best describes the second law of thermodynamics?

A) Energy is not created nor destroyed,but it can change into matter.
B) Energy is not created nor destroyed,but it can change from one energy form to another.
C) Energy can be created from matter or used to produce matter.
D) Some useful energy is lost as heat whenever an energy transfer occurs.
E) Energy transfers are always 100% efficient in changing energy from one useful form to another.