Howard, the Sales Manager of a Real Estate Company, Is

Howard, the sales manager of a real estate company, is not able to meet the sales target for the current quarter.However, he is confident that the sales for the next quarter will improve.Which of the following actions indicate Howard's lack of personal ethics?

A) Howard calls a team meeting and asks the team to double its efforts to meet the sales target in the next quarter.
B) Howard devises an incentive scheme to increase sales and to encourage his team.
C) Howard inflates the sales figures for the current quarter so that it looks better for his branch and himself.
D) Howard sends an email to the regional manager apologizing and explaining the reason why he was not able to meet the sales target.
E) Howard calls a team meeting to brainstorm and figure out why sales targets were not met
For the current quarter.