What Is the Ethical Issue in the Rite Aid Inventory

What is the ethical issue in the Rite Aid Inventory Surplus Fraud case?

A) The surplus inventory sales and kickback involved collusion between two officers of the company. When Foster wanted to stop the scheme, he was blackmailed in continuing the fraud.
B) Rite-Aid had a comprehensive corporate governance system that complied with all the requirements of Sarbanes-Oxley.
C) The internal auditor found and blew the whistle on the surplus inventory sales and kickback cover-up.
D) Vice Presidents of the company were involved in a material, nine year surplus inventory sales and kickback scheme.