please answer

Billy was a talented tattoo artist and ran a very profitable shop which he co-owned with Josh. Sara was the business' accountant and had an office in the back of the shop where she collected all of the shop's payments and took them to deposit at the bank daily. Sara admired a tiger tattoo that Billy had recently completed on a regular customer. Billy offered to tattoo a simiar tiger on Sara "for free", if Sara would slip $10 out of each day's deposits and give it to him. Sara agreed, and Billy executed a beautiful tiger tattoo with which Sara was greatly pleased. After a week of slipping $10 out of each day's receipts to Bully. Sara began to feel disloyal to Josh and defaulted on her agreement with Billy. Billy asked Sara how she intended to return the tiger tattoo, which Billy understood to be consideration for Sara's promise. What legal issues are presented by this fact situation