Which of the Following Explains Is the Underlying Proposition of Fraud

Which of the following explains is the underlying proposition of fraud diamond?

A) Integrity, reflected in one's decisions, influences deviant behavior.
B) If incentive is present in an act, the suspect's capacity does not matter.
C) A suspect's capacity, not incentive, should be considered by the forensic accountant.
D) In addition to pressure, opportunity, and rationalization, offenders also need the capability to commit the act.