Why are incandescent light bulbs considered to be lower efficiency than LED bulbs?

A) a smaller amount of energy is wasted by the incandescent bulb
B) a greater percentage of the energy output of the incandescent bulb goes toward heat
C) a greater amount of energy is required for the same light output from the LED bulb
D) a smaller percentage of the energy output of the LED bulb goes toward light

B) a greater percentage of the energy output of the incandescent bulb goes toward heat