How Is Embezzlement Related to Theft and Fraud

How is embezzlement related to theft and fraud?

A) Embezzlement requires the cooperation of the company at large, whereas theft and fraud are individual actions.
B) Embezzlement relates specifically to monetary gain, whereas theft and fraud are more broadly about misconduct.
C) Embezzlement is a more specific type of fraud in which a person uses the privileges of their employment to mislead or steal from a customer.
D) Embezzlement is a subset of theft and fraud that occurs specifically between an employee and employer.