Incorrect, carbon sources may not all provide energy. For example, co2 can also be a carbon source for autotrophic microorganisms, but it cannot provide energy for autotrophic microorganisms.

C is incorrect, for example, inorganic carbon dioxide cannot provide inorganic salts.

D is correct,

For example, nh3 in nitrifying bacteria culture can provide both nitrogen source and energy, so it is correct.