Carbohydrates are broken down into glucose and then this glucose is absorbed in the blood from where it enters the cell and used for ATP production.
The excess of glucose in the body is used for lipogenesis. So excess glucose converts into fat and stored in the liver. Some fat is also stored as glycogen in the liver and muscles by the action of insulin but the majority of excess glucose converts into fat.
This fat provides a reserve energy source in our body. Therefore the right answer is- It is used for lipogenesis.
