When Our Inner Ears Convert Sound Energy into Neural Impulses

Multiple Choice

When our inner ears convert sound energy into neural impulses or our retinas convert light into neural impulses,

A) no heat is generated, and so it is an exception to the first law of thermodynamics.
B) it is an exception to both laws of thermodynamics, because no usable energy is lost.
C) it is consistent with the second law of thermodynamics, but an exception to the first.
D) the conversion is consistent with both laws of thermodynamics.