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

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

A. A greater percentage of the energy output of the incandescent bulb goes toward heat.