Elmer is a commercial underwriter at ABC Insurance Company. Elmer and one of his co-workers, Jeff, play golf together regularly at the local public course. One weekend, Jeff suggests that instead, they play at an expensive private club. He explains to Elmer that the owner of a new commercial account Jeff recently wrote gave Jeff a membership to the club. The situation makes Elmer uncomfortable because he knows that ABC has a strict policy about not accepting gifts from policyholders. Elmer has an ethical dilemma and is torn about whether to inform his employer about the gift or not. Which type of ethical conflict does this situation most clearly represent? Explain.