Regarding the Energy Efficiency of Incandescent and Fluorescent Bulbs

Regarding the energy efficiency of incandescent and fluorescent bulbs,

A) incandescent is more efficient because it uses electric current, which is a highly efficient energy form.
B) the two types have roughly equal efficiencies.
C) fluorescent is more efficient because very little heating is involved.
D) fluorescent is more efficient because it does not use an actual electric current (a flow of electrons) .
E) incandescent is more efficient because the electric current heats the wire filament directly.