The correct answer is Option D Acetyl CoA.

This is because – Phosphorylation of glucose and fructose produces glucose–6–phosphate, which is then transformed to pyruvic acid. Fatty acids and glycerol are formed from fats, which are then degraded to acetyl Co-A. Proteases break down proteins into amino acids, which are then deaminated to pyruvic acid and then decarboxylated to acetyl Co-A. As a result, acetyl CoA is involved in the breakdown of lipids, carbohydrates, and proteins mediated by respiration.