How many atp molecules can be produced when a six carbon fatty acid is completely oxidized through the fatty acid spiral?

The simplified formula for the determination of the number of ATP molecules produced from fat oxidation is:
5(n-1) + 12n - 2

This formula is derived using the amount of energy produced using each turn of the Kerb's cycle, which has two-carbon units fed to it via beta oxidation (also referred to as the fatty acid spiral). 
In order to use this formula, we require the value of n. n is the number of two-carbon units that the fatty acid molecule will produce. This means:

n = 6 / 2 = 3
Using n = 3

5(3 - 1) + 12(3) - 2

44 ATP molecules

C

Explanation: