During gluconeogensis, the three irreversible steps of glycolysis have to be bypassed. First step is the conversion of pyruvate to phosphoenol pyruvate. Following are some statement regarding the reaction step?

A. This reaction involves two step process catalyzed by pyruvate carboxylase and phosphoenolpyruvate caboxykinase

B. Conversion of oxaloacetate from pyruvate occurs in mitochondria and shuttled into cytosol.

C. Phosphoenol pyruvate utilizes both ATP and GTP as energy source.

D. Acetyl CoA is an inhibitor of enzyme pyruvate carboxylase.

Which of these are false?