Suppose that the Comptroller of a company tipped off a golfing friend that his company will be issuing an earnings report that is substantially greater than market expectations. The friend then buys stock in the company and makes a windfall profit of approximately $10,000 when the earnings are announced. Under which legal theory may the friend be charged.

	A.	Constructive Insider Theory
	B.	Misappropriation Theory
	C.	Traditional Theory
	D.	Mosaic Theory