When a Business Entrusts Bailed Goods to an Employee,which of the Following

When a business entrusts bailed goods to an employee,which of the following is the most relevant factor flowing from the pilfering of those goods by that employee?

A) The employer is subject to vicarious liability.
B) The employer is expected to take greater care than an ordinary person.
C) The employer's standard of care is higher for more valuable property.
D) The employer is subject to personal liability.