Gerald Discovered That One of His Employees Has Filed a Fraudulent

Gerald discovered that one of his employees has filed a fraudulent expense claim.What is the best advice for Gerald to deliver the bad news to this employee tactfully,professionally,and safely?

A) Gerald should prepare and rehearse what he will say.
B) Gerald should go alone to the meeting with the employee so that no one else knows about the episode.
C) Gerald should meet with the employee on a Friday afternoon so that they can both go home right after.
D) Gerald should do all of these.