ABC Company is a retailer located in Northeastern U.S. it has recently begun an aggressive expansion plan, which involves the construction of several new facilities. ABC has put several construction projects up for bid in the last two years. The same company, XYZ Construction, has won over 80% of these contracts, despite the fact that several qualified contractors have bid for each job. Furthermore XYZ Construction is usually the last company to bid on a project, and in most cases their bid falls within one percent of the next lowest bid. Based on these facts, which of the following fraud schemes is most likely?

A. A billing scheme

B. An inventory theft scheme

C. A commercial bribery scheme

D. A shell company scheme.