Kinetic energy differs from potential energy in that:

a
kinetic energy is energy of a moving object, whereas potential energy is energy possessed by matter as a result of its location or structure
b
kinetic energy is stored energy that has the capacity to do work, and potential energy is the energy of motion
c
kinetic energy can be created or destroyed, while potential energy cannot be created and destroyed
d
kinetic energy is energy that an object possesses as a result of its location, and potential is the same as heat energy

a