Which of the following scenarios is an example of employee fraud?

a$.$

Giulia is a sanitation manager at a restaurant in San Francisco, California. She notices that the restaurant throws out unsold food at the end of the day. So$,$ one night, Giulia waits near the restaurant dumpster until the restaurant closes and takes some of the thrown away food and delivers it to the homeless shelter.

b$.$

Mario works for an airplane parts wholesale company in New Jersey. She has just returned from a work trip to Washington, DC$.$ and is filling out the report to get reimbursed for the expenses incurred as part of the trip. Since expenses under $$50$ do not require documentation, she writes down an amount for Uber fare of $$49\mathrm{.}50$ even though she drove her own car for the trip.

c$.$

All of the above

d$.$

Tuff Tires Co$.$ is a supplier of tires to Toyota Motor Company. Jaime, an accountant at Tuff Tires, submits a false invoice to Toyota for a payment of $$1999.$ The invoice directs Toyota to send payment to JJ Inc, a shell company Jaime created for this purpose.