Final answer:
Subcutaneous fat is the fat deposit location of lowest priority for nutrient utilization as the body utilizes other fat stores more readily for energy needs.
Step-by-step explanation:
When it comes to nutrient utilization, subcutaneous fat is of the lowest priority compared to other fat deposit locations. The body tends to utilize fat deposited in the visceral area, intramuscular, and intermuscular areas more so for energy needs through processes like ß-oxidation of triglycerides. Subcutaneous fat, which makes up about one-half of excess fat stored in adipocytes under the skin, is drawn upon later and serves several purposes including energy reserve, insulation, and protection. Therefore, the answer to the question is B) Subcutaneous fat.