A former Jacksonville Jaguars employee is in hot water, as he has been accused of stealing more than $$22$ million from the NFL club over a five$-$year period from $2019-23,$ per$$The Athletic. Amit Patel is the former employee named in court documents that were filed in Jacksonville, Florida, earlier this week, and he allegedly took advantage of the Jaguars$$ virtual credit card program. Patel was charged with one count of wire fraud and one count of illegal monetary transaction.

Patel$$s titles during his time with the Jaguars included coordinator of financial planning and analysis, and manager of financial planning and analysis. With the Jaguars$$ virtual credit card program, Patel allegedly bought a number of items including two vehicles and a condominium. He also reportedly purchased cryptocurrency and even placed bets on online gambling sites. The Jaguars confirmed they were a victim of the financial crimes.

$$We can confirm that in February $2023,$ the team terminated the employment of the individual named in the filing,$$ the Jaguars said in a statement. $$Over the past several months we have cooperated fully with the FBI and the U$.$S$.$ Attorney$$s Office for the Middle District of Florida during their investigation and thank them for their efforts in this case. As was made clear in the charges, this individual was a former manager of financial planning and analysis who took advantage of his trusted position to covertly and intentionally commit significant fraudulent financial activity at the team's expense for personal benefit. This individual had no access to confidential football strategy, personnel or other football information. The team engaged experienced law and accounting firms to conduct a comprehensive independent review, which concluded that no other team employees were involved in or aware of his criminal activity.$$

The Athletic$$reports Patel oversaw the company$$s monthly financial statements, department budgets and served as the club's administrator of its virtual credit card program. This power allegedly allowed him to commit fraud. The court filing claims Patel hid transactions by identifying, $$reoccurring VCC transactions, such as catering, airfare, and hotel charges, and then duplicated those transactions; he inflated the amounts of legitimate reoccurring transactions; he entered completely fictitious transactions that might sound plausible, but that never actually occurred.$$

Which of the following statements is most likely$$true:

a$.$

Because the Jacksonville Jaguars are valued at US$$4$ billion$$almost US$$3\mathrm{.}2$ billion more than when Shad Khan purchased the team in $2012$the Jaguars$$ virtual credit card program illustrates the potential harms stemming from the ideology and hegemony of neoliberalism, the deregulation of sports, and necropolitical policies.

b$.$

Because the Jacksonville Jaguars are valued at US$$4$ billion$$almost US$$3\mathrm{.}2$ billion more than when Shad Khan purchased the team in $2012$they cannot be considered a$$direct victim$($or$$direct victims$)$ because the amount Patel stole reflects such a small percentage of the overall value of the organization $(0\mathrm{.}0055\%).$

c$.$

Patel$$s fraudulent activities demonstrate$$situated action, whereby the environment affected his decision$-$making and choices.

d$.$

Patel$$s illegal purchases can be considered an$$occupational crime$$because they occurred during the course of his occupation$$and$$because they were committed only for the purpose of self$-$gain.

e$.$

Patel$$s illegal purchases cannot be considered an$$occupational crime$$because occupational crimes are $$middle$-$class crimes$$ and Patel, as the manager of financial planning and analysis, was a very powerful actor in a high$-$ranking position in the organization.