An Employee of a Major Corporation Commits a Specific Act

An employee of a major corporation commits a specific act of fraud in the course of his employment and is caught. When the employee is brought before a judge and sentenced, the judge refers to the FSG to levy a specific fine. Once the standardized fine is chosen, what does the judge then consider to possibly adjust the fine?

A) how long the employee has been at the company and whether or not there have been previous offenses
B) whether or not the company has implemented an ethics best-practices program
C) the company's track record with legal challenges during the past 10 years
D) the amount of compensation the company earned from the fraudulent behavior