Which type of lipid is classified into triglycerides and waxes?

Which of the following is not a type of simple lipid?

$A$: Linolenic acid is an essential fatty acid.
$R$: Linolenic acid cannot be synthesized in human beings.

$S$ - Statement: Lipids that contain non-lipid components in addition to alcohol and fatty acids in their structure are called complex lipids.
$R$ - Reason: Lipoproteins contain protein as a non-lipid component in their structure.

Consider the following four statements $(a-d)$ and select the option which includes all the correct ones only $:-$
$(a)$ Lipids are generally water insoluble.
$(b)$ The $R$ group could be a methyl $(-CH_3)$ or ethyl $(-C_2H_5)$ or higher number of $-CH_2$ groups ($1$ carbon to $19$ carbons) in fatty acids.
$(c)$ Palmitic acid has $16$ carbons including the carboxyl carbon.
$(d)$ Arachidonic acid has $21$ carbon atoms including the carboxyl carbon.

The fish food possesses the lowest level of