In the face of declining profits, executives at British grocery chain Tesco instructed accounting employees to "pull forward" future income from suppliers, which created misstatements in the company's accounting that went unreported. These illegitimate accounting practices, including illicitly recognizing income before it had truly been earned, and consequent financial misreporting created a major scandal for the company. Soon, Tesco became the subject of a criminal investigation for fraud because it had misrepresented the company's value to shareholders and the public at large. Which fiduciary duties did Tesco executives breach?

A) Duty of care

B) Duty of loyalty

C) Duty of good faith and fair dealing

D) Duty of care and duty of good faith and fair dealing