Correct Option (d) small intestine
Fats are emulsified in small intestine by the detergent action of bile salts. Emulsification of fat converts large fat droplets into large number of small droplets, which provide larger surface area to lipases.
Then pancreatic lipase (steapsin) which is principal fat digesting enzyme, digest about 2/3rd of fats in these stages.
Then intestinal lipase hydrolyses some tri, di and monoglycerides to fatty acids and glycerol molecules. So, the most of fat digestion occurs in small intestine.