Tim, a cash register attendant at a department store, regularly inflates the amount of customer refunds. For instance, if a customer returns an item for $100, Tim records a $150 refund. Then Tim gives the customer $100 and keeps $50 for himself. This scheme is known as:

A) Skimming

B) A refund scheme

C) A false void scheme

D) A fictitious refund scheme

E) none of the above