Norma is the bookkeeper of Prestige Yachts, a Yacht builder for high net worth individuals. The company owner decides to "do more with less" and requires James to record the accounts receivables and maintain the bank reconciliation. Norma decides to cash checks for outstanding accounts and will replace them as soon as he gets the money. He expects this to happen soon. Using the fraud triangle, this is an example of:

a.

Opportunity

b.

Rationalization

c.

Incentive