Step 1: To find a gluconeogenesis-specific step, look for a reaction that exists only in glucose synthesis and nowhere else among the choices.
Step 2: The PEP carboxykinase reaction turns oxaloacetate into phosphoenolpyruvate, releasing carbon dioxide and using GTP. This is one of the four key bypass enzymes that distinguish gluconeogenesis from glycolysis.
Step 3: The other options are not exclusive. Pyruvate to acetyl CoA feeds the TCA cycle, while oxaloacetate to citrate and malate to oxaloacetate are ordinary TCA cycle reactions that operate independently of glucose synthesis.
Step 4: Hence the reaction unique to gluconeogenesis is oxaloacetate to PEP.
\[\boxed{\text{Oxaloacetate to PEP}}\]