Fats cannot be directly converted into carbohydrates during gluconeogenesis, glucose is created from oxaloacetate. However, oxaloacetate generated from fats occurs via the citric acid cycle. Because carbons from fats must enter the citric acid cycle as acetyl CoA first, fats can only indirectly become carbohydrates.
Option B
Explanation:
Gluconeogenesis is the process by which glucose is produced in body from non carbohydrate sources like fat, amino acids etc. This process involves the conversion of each and every product into oxaloacetate and then conversion of oxaloacetate into pyruvate and then the reverse process of Glycolysis is followed.
The concentration of oxaloacetate and ADP maintains the process. An increased amount of both of them supports the gluconeogenesis. But all products must undergo citric acid cycle to get converted into oxaloacetate. So fats are indirectly converted into glucose.