In comparing fatty acid biosynthesis with $\beta$ oxidation of fatty acids, which statement is INCORRECT?

A) A thioester derivative of crotonic acid (trans-2-butenoic acid) is an intermediate in the synthetic path, but not in the degradative path.
B) A thioester derivative of D- $\beta$ -hydroxybutyrate is an intermediate in the synthetic path, not in the degradative path.
C) Fatty acid biosynthesis uses NADPH exclusively, whereas $\beta$ oxidation uses NAD⁺ exclusively.
D) Fatty acid degradation is catalyzed by cytosolic enzymes; fatty acid synthesis by mitochondrial enzymes.
E) The condensation of two moles of acetyl-CoA in the presence of a crude extract is more rapid in bicarbonate buffer than in phosphate buffer at the same pH; the cleavage of acetoacetyl-CoA proceeds equally well in either buffer.