How is carbohydrate consumed in excess converted to fat?
a. Directly, by incorporating the glucose into the triglyceride
b. Indirectly, by converting glucose to acetyl CoA
c. Directly, by converting glucose to fatty acid molecules
d. Indirectly, as a by-product of gluconeogenesis

Indirectly, by converting glucose to acetyl CoA.

Explanation:

When excess carbohydrate is consumed it gets converted to glycogen or fatty acids.

The glucose stores fatty acids by the process of lipogenesis. In this process the end product of glycoloysis ie pyruvate is converted to acetyl CoA. This triglyceride stores the fat in adipose tissues.

In the time of need glucose is brought to use by glycogenolysis and gluconeogenesis.

So, the excess fat gets converted and stored as long chain fatty acid and gets incorporated in phospholipids, cholestrol  and triacyglycerol.

the answer is minerals.