The correct answer is: c. small intestine
The digestion of fat mostly occurs in the small intestine, but it can sometimes begin in mouth where lingual lipase breaks down some lipids. Before absorption, fats have to be emulsified (broken down to small droplets) and it is done thanks to pancreatic lipase from the pancreas and bile from the liver. Monoglycerides and fatty acids associate and form micelles (together with bile salts and phospholipids, vitamins and cholesterol). Micelles are necessary for the transport to the enterocyte, but only freely dissolved monoglycerides and fatty acids can be absorbed.
