W, an Elderly Person, Applies for Financial Help from the Local

W, an elderly person, applies for financial help from the local authority to adapt her home for her physical needs. D, her son, fails to inform the local authority of her death and the work proceeds. Which of the following represents the law. There may be more than one correct

A) D has committed fraud by failing to disclose under s3 Fraud Act 2006.
B) D has committed fraud by false representation under s2.
C) D has committed fraud by abuse of position under s4.
D) D has committed no offence.