20. Enrons illegal and deceptive use of "special purpose entities," which were used to move toxic assets and bad debt from Enron's consolidated financial reports, is most accurately described by which statement below?

A) The use of special purpose entities was unethical according to the theory of of rights (and the categorical imperative) because Enron's intended deception used shareholders as a means to an end.

B) The use of special purpose entities was unethical according to the theory of utility because Enron's intended deception used shareholders as a means to an end.

C) The use of special purpose entities was unethical according to the theory of rights (and the categorical imperative) because Enron's illegal use of SPE's violated very specific securities laws for public companies that other companies were required to follow by the SEC, creating an unfair advantage.

D) The use of special purpose entities was unethical according to Rawls' theory of justice as fairness because the ultimate outcome of the deception of shareholders was the massive loss of value in the stock market.