What Type of Fraud Do Builders Commit

What type of fraud do builders commit?

A) They fraudulently report higher costs for building materials to increase the selling price of the home.
B) Promised extra features to the home are not included when the home is completed by the builder, increasing their profit on the home.
C) They offer excessive incentives to buyers that are not reported to the lender to increase their profit.
D) They use lower quality building materials to decrease costs of building the home and increase their profit.