Which element of the fraud triangle corresponds to each of the following items? State Incentives and Pressures, Opportunities, Attitudes and Rationalizations, or None. Also explain why

A company pays its top executives bonuses if the companys stock outperforms the annual returns of the Standard and Poors 500 Index.

The top developer of a companys information systems infrastructure chose to reject a job offer at a higher salary with another company because she loves her current job operating the companys accounts receivable and payable processing systems.

A privately-held real estate rental company charges off capital improvements, such as new furnaces and water heaters, for tax purposes to be conservative.

The company changed its fiscal year from December 31 to July 1. In a press release, it said that the reason for the change was to shift its audit into slow season, thereby lowering its audit fees.

A company changed auditors without disclosing the reason for the change