Which statement is NOT true of the fatty acid synthase and the fatty acid $\beta$ -oxidation systems?

A) A derivative of the vitamin pantothenic acid is involved.
B) Acyl-CoA derivatives are intermediates.
C) Double bonds are oxidized or reduced by pyridine nucleotide coenzymes.
D) The processes occur in different cellular compartments.
E) The processes occur in the mitochondrial matrix.