Correct option is D
(d) 118 kcal:
· Calculate calories based on macronutrient energy values:
· Carbohydrates: 4 kcal/g
· Protein: 4 kcal/g
· Fat: 9 kcal/g
· Calories from carbohydrates = 20 g × 4 = 80 kcal
· Calories from protein = 5 g × 4 = 20 kcal
· Calories from fat = 2 g × 9 = 18 kcal
· Total calories = 80 + 20 + 18 = 118 kcal
· Water contains no calories, so it is excluded from calculation.