The mitochondrial process of β-oxidation involves the sequential oxidation of even-chain saturated fatty acids. During each pass through the β-oxidation sequence, two carbons are released from the fatty acid as acetyl-CoA, while 1 molecule of NADH and 1 molecule of FADH2 are also produced. β-oxidation proceeds until all that remains of the fatty acid chain are the final two carbons (as acetyl-CoA). The products of β-oxidation are used during downstream oxidative phosphorylation. How many ATP molecules are produced when palmitoyl-CoA (C16) is completely oxidized to CO2 in mammalian cells?