Indicate Which of the Following Can Be Described as a Breach

Indicate which of the following can be described as a breach of ethical standards:

A) Employee A, who is all caught up on his regularly assigned work for the day with still two hours to go until quitting time, fills the time outlining a plan for starting his own business.
B) Employee B calls in sick so that she can get in a day's Christmas shopping.
C) Employee C, always willing to do a favor for a friend, clocks out for a coworker who quietly leaves work early.
D) All of the above.