Step 1: Understanding the Concept
The only substrate-level phosphorylation in the Krebs cycle takes place at the succinyl CoA step.
Step 2: The step
Succinyl CoA is split into succinic acid and CoA by succinyl-CoA synthetase.
The energy of the thioester bond is used to make GTP from GDP and inorganic phosphate.
Step 3: Other steps
\(\alpha\)-Ketoglutarate to succinyl CoA gives NADH and \(\text{CO}_{2}\). Succinate to fumarate gives \(\text{FADH}_{2}\). Fumarate to malate is only hydration.
Final Answer:
GTP is formed when succinyl CoA is converted to succinic acid.
\[ \boxed{\text{(D) }\text{succinyl CoA to succinic acid.}} \]