Why Can Germinating Plant Seeds Convert Acetyl-CoA from Fatty Acids

Why can germinating plant seeds convert acetyl-CoA from fatty acids into carbohydrates, while animals are incapable of converting fatty acids into glucose?

A) animals have glycogen and don't need to make glucose from fatty acids
B) plants, not animals, use the glyoxylate cycle to convert acetyl CoA to oxaloacetate
C) plant seeds use photosynthesis to make sugar
D) animals use the citric acid cycle exclusively for energy production, plants only use glycolysis for energy
E) none of the above