Step 1: Understanding the Concept:
The energy storage capacity of biological macromolecules depends on their oxidation state and how they are stored in tissues.
Step 2: Detailed Explanation:
Triacylglycerols (fats) are highly reduced molecules with a larger proportion of carbon-hydrogen bonds than carbohydrates.
Because fats are highly reduced and hydrophobic (meaning they are stored in anhydrous droplets), they yield roughly \(9 \text{ kcal/g}\) of energy upon complete metabolic oxidation.
In contrast, carbohydrates are more oxidized because they contain many polar hydroxyl groups.
This means they are heavily hydrated in storage and yield only around \(4 \text{ kcal/g}\) of energy.
As a result, triacylglycerols are a far more efficient energy storage medium than carbohydrates.
This makes Assertion (A) false.
Reason (R) is also false because the highly oxidized state of carbohydrates means they yield *less* energy upon oxidation compared to the more reduced lipids.
Both statements are incorrect.
Step 3: Final Answer:
Thus, the correct option is (D).