The correct answer is D. Fats.
Soap is made by mixing fats or oils with an alkali, such as sodium hydroxide (lye) or potassium hydroxide (potash). This process is called saponification. The fats or oils are broken down into their component parts, glycerol and fatty acids. The fatty acids react with the alkali to form soap molecules.
Alcohol is a flammable liquid that is used in many different products, including beverages, solvents, and fuels. Kerosene oil is a type of petroleum that is used as a fuel for heating and cooking. Glycerine is a sweet, colorless liquid that is used in many different products, including cosmetics, soaps, and foods.
While alcohol, kerosene oil, and glycerine can all be used to make soap, they are not the primary ingredients. The main ingredient in soap is fats or oils.