**Core Concept**
During starvation, the body utilizes various energy sources to sustain vital functions. The sequence of energy utilization is crucial for understanding the last site of fat loss. The body initially uses glucose, followed by stored glycogen, and then fat. However, the specific sites of fat loss are critical for answering this question.

**Why the Correct Answer is Right**
The last site of fat loss during starvation is the _adipose tissue_ of the **intra-abdominal fat**. This is because the body first depletes the readily available fat stores in the subcutaneous and peripheral adipose tissues. The intra-abdominal fat, also known as visceral fat, is metabolically active and is resistant to early mobilization. However, as starvation progresses, the body breaks down the intra-abdominal fat to maintain energy homeostasis.

**Why Each Wrong Option is Incorrect**
**Option A:** Skeletal muscle is not the last site of fat loss during starvation. In fact, skeletal muscle is one of the first sites to break down fat for energy during prolonged fasting.

**Option B:** Brown adipose tissue is highly metabolically active and is primarily involved in non-shivering thermogenesis. It is not a significant site of fat loss during starvation.

**Option C:** Subcutaneous fat is the most accessible fat depot and is often the first site of fat loss during weight loss. However, it is not the last site of fat loss during starvation.

**Clinical Pearl / High-Yield Fact**
It is essential to remember that during starvation, the body's ability to mobilize fat for energy is impaired due to the depletion of adipose tissue. This can lead to a shift towards muscle catabolism, resulting in muscle wasting and weakness.

**Correct Answer:** C. Intra-abdominal fat.