Step 1: Understanding the Concept
Lipids contain carbon, hydrogen and oxygen, but they have very little oxygen compared to carbohydrates.
Step 2: Compare with carbohydrates
In carbohydrates hydrogen and oxygen are in the ratio \(2:1\), as in water.
In fats there are many hydrogen atoms but few oxygen atoms.
Step 3: Example
Tristearin, \(\text{C}_{57}\text{H}_{110}\text{O}_{6}\), has H : O of \(110:6\), about \(18:1\), which is far above \(2:1\).
Final Answer:
The hydrogen to oxygen ratio is greater than 2:1 in lipids, option (B).
\[ \boxed{\text{(B) }\text{Hydrogen, oxygen}} \]