Per the Fraud Examiners Manual, what is a pass-through billing scheme? A. A shell company scheme where the victim organization is billed for completely fictitious purchases of goods or services. B. A subcategory of shell-company schemes in which actual goods or services are sold to the victim company. C. A shell company scheme where the customer is allowed to avoid all payments, usually by having an accomplice write-off the receivable. D. A shell company scheme where the customer is allowed unauthorized discounts