Which of the Following Is Not True

Which of the following is not true?

A) One advantage of the β -oxidation of fats compared to oxidation of sugars is that fatty acids produce more metabolic water .
B) The oxidation of fats produces more energy per carbon than the oxidation of carbohydrates
C) Fat yields more energy than carbohydrates because it is more oxidized
D) For every cycle of oxidation of a fatty acid, one NADH and one FADH₂ are produced