Identify the most appropriate fraud triangle element in each of the following cases. - The approval of mark-to-market accounting treatment at Enron. A. Opportunity B Incentive - The amount of stock ownership and stock options that top level Enron executives had c Rationalization The purchase manager has not been given a bonus in 3 years in spite of D. Opportunity outstanding performance, thus decided to make fake purchase transactions and transfered the funds to their own bank account because they believed they deserved it. The complex nature of the business and the need for many complex transactions The company is expected to miss its earnings targets. When asking the CEO why they falsifies financial statements for years, their answer was 'l only did it so that my employees do not lose their jobs - The Enron analysts would make their recommendations based on the insights they receive from Enron managers