C
Explanation:
A. J is an accepted unit of energy
B. Can be resolved thus: Work=force displacement; in terms of units, J=Nm
C. Can be resolved thus: F=ma; in terms of units, N=kg m s−2. This is a unit of force not a unit of energy and therefore the correct answer.
D. Can be resolved thus: W = Fs = mas; In terms of units, J=N m=kg m s−2 m=kg m2 s−2