Match each situation with the fraud triangle factor $($opportunity$,$ financial pressure, or rationalization$)$ that best describes it$.$

a$.$ An employee's monthly credit card payments are nearly $75\%$ of her monthly earnings.

b$.$ An emp $5$ years:

c$.$ An employee has an expensive gambling habit.

An employee has check$-$writing and check$-$signing responsibilities for a small company, and is also

d$.$ responsible for reconciling the bank account.