This is a real-world medical entrance exam question, please give the true answer based on the question and selection. Topic name: Metabolism of lipid, Subject name: Biochemistry
Beta oxidation of fatty acids occur in 
Select and explain. 
A. Nucleus, B. Mitochondria, C. Cytoplasm, D. Peroxisomes
B: Mitochondria
Answer: B: Mitochondria 
Explanation: Tissues in which bbb-Oxidation is carried out: The circulating FA are taken up by various tissues and oxidised. Tissues like liver, hea, kidney, muscle, brain, lungs, testes and adipose tissue have the ability to oxidise long-chain FA. In cardiac muscle, fatty acids are an impoant fuel of respiration (80% of energy derived from FA oxidation). Enzymes Involved in bbb-Oxidation bbb-oxidation takes place in mitochondrion. Several enzymes known collectively as FA-oxidase system are found in the mitochondrial matrix, adjacent to the respiratory chain, which is found in the inner membrane. These enzymes catalyse the oxidation of FA to acetyl- CoA.Ref: Textbook of Medical Biochemistry, Eighth Edition, Dr (Brig) MN Chatterjea, page no: 407