Step 1: Understanding lipid digestion.
Lipids are complex molecules that require emulsification and enzymatic action for digestion.
Step 2: Role of enzymes.
Bile salts emulsify fats, and pancreatic lipase breaks triglycerides into fatty acids and glycerol.
Step 3: Option analysis.
Only option (A) correctly represents the end products of lipid digestion.
Step 4: Conclusion.
Hence, lipids are digested into fatty acids and glycerol.