When Comparing the Energy in Stored Fat (Triacylglycerols)versus the Energy

When comparing the energy in stored fat (triacylglycerols) versus the energy in stored glycogen, what must be taken into account to determine the actual energy available per gram of metabolite?

A) fats are more highly oxidized than glycogen
B) fats are anhydrous while glycogen binds large amounts of water
C) fats are neutral while glycogen is highly charged
D) fats are attached to protein while glycogen is not
E) all of the above