Harlan Mofatzu is the manager of shipping and receiving and has been working at the Green Region Coffee Company for twenty years. He rarely calls in sick and gets good performance reviews every year. For the past year, his wife's restaurant and bar, Central Pubhas been in serious financial trouble and has had to layoff most employees. If finances do not turn around soon it may have to close down. Which leg of the Fraud Triangle best applies to Harlan's situation?