In poultry, much of the fat is located:
B. Just under the skin.
This fat under the skin is often referred to as subcutaneous fat. It plays a role in adding flavor and moisture to the meat during cooking. By being situated close to the skin, it also helps in crisping up the skin when cooked, providing a desirable texture. While there can be small amounts of fat throughout the muscle fibers, a significant portion of the fat in poultry is indeed located just under the skin.
