Which of the following statements BEST describes the regulation of fatty acid synthesis?

(A) Acetyl-CoA carboxylase (ACC) is inhibited by citrate.

(B) Acetyl-CoA is stimulated by phosphorylation.

(C) Acetyl-CoA carboxylase (ACC) plays a key role in controlling fatty acid metabolism.

(D) Acetyl-CoA carboxylase (ACC) is stimulated by palmitoyl-CoA.