Select the bost answer for the question.

$16.$ Which statement is true about covered losses under the commercial crime coverage form?

A$.$ Theft committed by business partners of the named insured is covered.

B$.$ A loss that results from disclosure of confidential business information, such as a patent or trade secret, is covered.

C$.$ Money surrendered as a result of an extortion threat is covered.

D$.$ Liability associated with data security breaches is excluded.