Joe Works in the Mayor's Office as a Tax Assessor

Joe works in the mayor's office as a tax assessor. He hears and decides on the validity of claims by homeowners seeking to lower their tax assessment. Joe tells one such homeowner that the only way to get a tax break is to pay a "filing fee" directly to Joe. Joe also sends out phony filing fee forms to dozens of other homeowners, and when one homeowner threatens to go to the mayor, Joe growls that would be an "unhealthy" idea.

A) Of the several crimes committed by Joe, he would be guilty of: ​
B) mail fraud because he sent phony filing fee bills through the mail.
C) bank fraud because he deposited his ill-begotten gains in a bank.
D) wire fraud because he laundered his money.
E) interstate fraud because he crossed over state lines when committing his crimes.