$\beta$ -Oxidation of a Fatty Acid Requires How Many Steps to to Cleave

$\beta$ -Oxidation of a fatty acid requires how many steps to cleave a two carbon acetyl CoA unit from the starting acyl CoA?

A) 2
B) 4
C) 8
D) 10
E) The number of steps required is dependent on the identity of the starting acyl CoA.