46. What is the rate‑limiting step of mitochondrial fatty acid β‑oxidation in mammalian cells?
(A) Activation of fatty acids to acyl‑CoA
(B) Transport of fatty acyl‑CoA into mitochondria
(C) First oxidation by acyl‑CoA dehydrogenase
(D) Thiolytic cleavage of β‑ketoacyl‑CoA

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