Answer:
C.
The matter is converted to energy and carbon molecules.
Explanation:
Matter and energy cannot be created nor destroyed.
Matter can, however be degraded, melted, solidified, etc.
Eating something converts potential energy from the matter into chemical energy to power one's body, like the squirrel. The matter is not destroyed, however, and there are carbon molecules and other nutrients in the squirrel's body that are remnants of the acorn.