(C) The $SER$ (Smooth Endoplasmic Reticulum) is primarily involved in the synthesis of lipids,including steroids and phospholipids.In contrast,the $RE

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(C) The $SER$ (Smooth Endoplasmic Reticulum) is primarily involved in the synthesis of lipids,including steroids and phospholipids.In contrast,the $RER$ (Rough Endoplasmic Reticulum) is associated with protein synthesis because it has ribosomes attached to its surface.Therefore,the correct option is $C$.