Which of the Following Best Describes Kiting

Which of the following best describes kiting?

A) Theft of cash for personal use and cover-up using the bank statement.
B) A fraudulent scheme to overstate cash at year-end by manipulating year-end transfers between bank accounts.
C) Manipulation of financial reporting by increasing both cash and debt by the same amount.
D) Colluding to steal cash by wiring money to a fictional vendor and concealing it with customer payments.