Due to many years in a directorship role, Brian How enjoys 'over consuming' many perquisites (such as free tickets to company-sponsored sporting events) in addition to his normal income. He states 'I have given the company many hours of my own time so they owe me many more perquisites now and in the coming few years'. This is an example of: A. Empire building B. Residual loss C. Normative stakeholder theory cost D. Compliance cost