Which of the Following Activities Does not constitute a Criminal

Which of the following activities does not constitute a criminal activity?

A) A business owner seeks insurance compensation for a property he or she lost in a fire
B) A business owner transfers his or her land to a related person before declaring bankruptcy
C) A business owner tells a friend about an undisclosed merger that will increase his or her business's value
D) A business owner forgets to advise the accountant that he or she sold an asset