What Is the Primary Function of the β-Oxidation Pathway

What is the primary function of the β-oxidation pathway?

A) to break down triglycerides into fatty acids and glycerol
B) to synthesize fatty acids from the glycogen reserves in the body
C) to synthesize triglycerides from the fatty acid stores in the body
D) to completely degrade fatty acids into two-carbon acetyl CoA units
E) to degrade two-carbon acetyl CoA units into CO₂ and H₂O