Correct option is (d) Calories
The best I can explain: Energy value calculation uses a single factor for each of the energy-yielding substrates (protein, fat, and carbohydrate), regardless of the food in which it is found. The energy values are 37 kJ/g (9.0 kcal/g) for fat, 17 kJ/g (4.0 kcal/g) for protein, and 17 kJ/g (4.0 kcal/g) for carbohydrates.