An Employee in Charge of the Cash Register at a Busy

An employee in charge of the cash register at a busy restaurant steals small sums of money at the end of the day whenever the cash in the register exceeds the sum of the day's bills. He thinks it is fine to do so because every day there are two or three customers that pay more than they should. This type of rationalization is based on

A) everyone else is doing it.
B) denial of the victim.
C) condemnation of the condemners.
D) appeal to higher loyalties.
E) entitlement.