An Employee in Charge of Writing Checks to Suppliers in a Manufacturing

An employee in charge of writing checks to suppliers in a manufacturing firm steals small sums of money every month by writing himself a check for the total of the discounts he negotiates with the company's suppliers.This type of rationalization is based on:

A) Denial of responsibility
B) Denial of the victim
C) Condemnation of the condemners
D) Everyone else is doing it
E) Entitlement