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 categorized as:

A) denial of responsibility.
B) denial of the victim.
C) condemnation of the condemners.
D) everyone else is doing it.
E) entitlement.