Some of the Free Energy Released by Oxidation of Pyruvate $\to$

Some of the free energy released by oxidation of pyruvate to acetate is stored in acetyl CoA. How does acetyl CoA store free energy?

A) Acetyl CoA has a higher free energy than acetate.
B) Acetyl CoA is an electron carrier.
C) Acetyl CoA is a phosphate donor.
D) Acetate + CoA $\to$ acetyl CoA is an exergonic reaction.
E) Reduction of acetyl CoA is coupled to ATP synthesis.