A 45-year-old male with acute biliary pancreatitis presents with severe abdominal pain, elevated serum amylase, and a serum calcium of 7.2 mg/dL (normal 8.5–10.5). On histopathologic examination of peripancreatic fat, chalky white deposits are identified, as marked **A** in the diagram. These deposits represent saponified calcium soaps formed by the interaction of free fatty acids and calcium ions. Which of the following best explains the mechanism of formation of the structure marked **A**?