Baker, an employee of ABC Corporation, had complete control of the purchasing function for his department. Baker authorized the purchase of several thousand dollars' worth of supplies which were unnecessary to ABC. Baker used these supplies to make improvements to his home. This is an example of what kind of fraud?

a. Theft of inventory

b. Misuse of company assets

c. Personal purchases with company funds

d. Check tampering

Need explanation along with conclusion and DON'T USE ANY AI BOT OTHERWISE I WILL DIRECTLY REPORT THE ANSWER STRICTLY PROHIBITED.