Final answer:
Acetyl CoA is produced during the conversion of pyruvate in the mitochondria and serves as the starting point of the citric acid cycle. The correct answer is b).
Step-by-step explanation:
Acetyl CoA is a molecule that is produced during the conversion of pyruvate in the mitochondria. It represents the starting point of the citric acid cycle. Therefore, option b) is the correct statement. Amino acids can indeed be converted into acetyl CoA, but this is not the main source of acetyl CoA for the citric acid cycle. Option c) is incorrect because triacylglycerol molecules are not directly converted into acetyl CoA, but rather broken down into fatty acids and then further metabolized. Finally, option d) is also incorrect because oxaloacetate is not directly converted into acetyl CoA but is instead combined with acetyl CoA to start a new cycle.