Markus is an accountant in the accounting department of Armstrong Insurance. Markus has a son that has college tuition due within a week, or he cannot continue taking classes. To meet the due date, Markus transfers funds from Armstrong Insurance to a fictitious bank account, planning to repay the firm within one month. The transfer is discovered before the firm is repaid, and Markus is arrested. 

What crime, or crimes, if any, has Markus committed? Explain. 

What defense(s) if any can be raised and what is the likelihood of success?