Final answer:
Beta-oxidation is part of the catabolism of fatty acids.
Step-by-step explanation:
The catabolism of fatty acids, known as beta-oxidation, is involved in the breakdown of fatty acids to produce energy. It is an important process in the metabolism of lipids. The resulting products of beta-oxidation include acetyl CoA, which enters the Krebs cycle to produce ATP. Therefore, the correct answer is B. Fatty Acids.