The food nutrient with the highest energy value is

Fat is the food nutrient with the highest energy value, providing 9 calories per gram, while carbohydrates and proteins provide 4 calories per gram. 

Fat is the body's most concentrated source of energy, providing more than twice as much potential energy as carbohydrates or proteins.However, carbohydrates burn fastest in metabolism. Fats are a type of lipid. Lipids are a group of organic compounds that are insoluble in water but soluble in organic solvents. Fats are solid at room temperature, while oils are liquid at room temperature. 

Therefore, the correct answer is option C.