Why in food chains from organisms of the first trophic level to organisms of the second level only about 10%

Why in food chains from organisms of the first trophic level to organisms of the second level only about 10% of the substance and the energy stored in it pass?

1. Part of the substance and energy is used to build new cells, that is, to increase.
2. Substances and energy are spent on their own processes of life (spent on energy metabolism or respiration).
3. The part leaves with undigested residues (plant food is energetically less valuable, since it contains a large amount of cellulose and wood, which are not digested by most animals),
or as an option – A part is simply not absorbed, for example, there are no enzymes in the body that digest all substances.