Answer:
False.
Step-by-step explanation:
Actually, the body doesn't have any process to transform fat into muscle, that's not how it worlds.
Fat and muscles cells are way too different, they are not related. Notice that fat only can be burned, but that doesn't imply that you will gain muscle because of that.
This myth of fat becoming muscle is because, people think that's the reason why you can see your muscles by burning fat, but the real thing there is that fat is layer on top of the muscles, when that layer is wide, you cannot see muscles, and when is thin, you will see the marks of your abs, for example.
Therefore, the answer is false.