There is really no reason to argue about this because you are both partially correct. An average 12-ounce serving of a “domestic-style” beer contains about 14 grams of ethanol and 11 grams of carbohydrate. In caloric terms this equates to 98 kcals from ethanol and 44 kcals from the carbohydrate, for a total of 142 kcals. The most effective methods of making lower calorie beer involve reducing the alcohol content, residual carbohydrate or, most commonly, a combination of both. The article on using Beano to make a light beer focused on reducing the residual carbohydrates by increasing wort fermentability.