Germinating plant seeds can convert acetyl-CoA into carbohydrates, whereas animals are incapable of converting fatty acids into glucose. This difference is due to the fact that:
a) Animals have glycogen and don't need to make glucose from fatty acids
b) Plants use the glyoxylate cycle to convert acetyl-CoA to oxaloacetate, a precursor for gluconeogenesis. Animals do not have this cycle
c) Plant seeds use photosynthesis to make sugar
d) Animals use the citrate cycle exclusively for energy production, whereas plants do not require much energy and just use glycolysis
e) C and D