Joe S Boss, Jessica, Catches Him Taking Money from the Office

Joe s boss, Jessica, catches him taking money from the office coffee fund. Joe explains he was not stealing, but rather getting what was owed him. He argues that Jessica not only charges a dollar for a cup of coffee costing only thirty cents, but also uses the company s napkins without paying for them. Which technique of neutralization is Joe using?

A) denial of responsibility
B) denial of victim
C) condemnation of the authorities
D) appeal to group loyalties