Which enzyme is considered the rate-limiting step in gluconeogenesis?

✓ Correct Answer: Option D

Fructose-1,6-bisphosphatase is the key regulatory and rate-limiting enzyme in gluconeogenesis. It catalyzes the irreversible conversion of fructose-1,6-bisphosphate to fructose-6-phosphate, bypassing the PFK-1 step of glycolysis.