26. Fatty acids are activated to acyl-CoA, however, why the acyl group is further transferred to carnitine for β-oxidation? (A) Carnitine is required to oxidize NAD+ to NADH. (B) Acyl- CoAs easily cross the mitochondrial membrane, but the fatty acids themselves will not. (C) Acyl-carnitines readily cross the mitochondrial inner membrane, but acyl-CoAs do not. (D) Fatty acids cannot be oxidized by FAD unless they are in the acyl-carnitine form. (E) Carnitine can be oxidized to provide additional energy in mitochondria.