Because minerals and vitamins have no energy value, they can be disregarded when calculating a day's total energy intake.

The statement above is TRUE.
They can be disregarded because they do not have energy value that they can contribute to the summation of the total daily intake. But this does not mean that they will not be taken in the diet.
 Although minerals and vitamins have no energy value, they are very important parts of balanced diet and a diet which lack these components can not be properly handle by the body, this is because, most times, these components are needed in the body for maximum utilization of the energy foods.

The correct answer is b