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 MOST likely based on

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