Organelle – Glyoxysomes is involved in

The correct option is conversion of fatty acids to carbohydrates.

Glyoxysomes are specialized peroxisomes found in plants, particularly in the fat-storing tissues of germinating seeds (such as castor bean, peanut, and sunflower seeds).

During seed germination, the stored fats (triacylglycerols) must be mobilized and converted into soluble sugars (carbohydrates) like sucrose to feed the growing seedling until it becomes photosynthetically active. Glyoxysomes contain the enzymes necessary for both fat breakdown (via $\beta$-oxidation) and the glyoxylate cycle.

The glyoxylate cycle is a metabolic pathway that bypasses the decarboxylation steps of the citric acid cycle. This allows the two-carbon acetyl group of acetyl-CoA, which is derived from the $\beta$-oxidation of fatty acids, to be net-converted into succinate. The succinate is then transported to the mitochondria and eventually converted into glucose via gluconeogenesis. Therefore, glyoxysomes play a key role in the conversion of fatty acids to carbohydrates.