Insurance Frauds Can Be Hard or Soft

Insurance frauds can be hard or soft.Which of the below statements is/are correct in reference to insurance fraud?

A) Soft fraud is also called opportunity fraud.
B) Soft fraud involves normally honest people who tell "little white lies" to collect reimbursements to which they are not entitled.
C) Soft fraud involves billing for services that was never rendered.
D) Both A and B are correct.