The Auditor Determines That Mathews Company Occupies the 3^rd Floor

The auditor determines that Mathews Company occupies the 3^rd floor of an office tower for which it pays no rent.The most likely explanation is:

A) they got lucky the landlord hasn't noticed the lack of payments.
B) landlord has weak internal controls over billings.
C) a related party transaction in which a major shareholder owns the office tower.
D) Matthews Company is engaging in fraudulent activities.