The surprising nature of Benford's law makes it a useful tool to detect fraud. When people make up numbers, they tend to make the first digits approximately uniformly distributed; in other words, they have approximately equal numbers of Is, 2.s. and so on. Many tax agencies, including the Internal Revenue Service, use software to detect deviations from Benford's law in tax returns. Following are results from three hypothetical corporate tax returns. Each purports to be a list of expenditures, in dollars, that the corporation is claiming as deductions. Two of the three are genuine, and one is a fraud. Which one is the fraud?

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i 79,386 17.988 203,374 80,535 11,9673,037 100,229 132,056 46.428 59.727 7.012 38.354 957.559137,648 551,284 4.163 97,439 1279 780,216 91404 22,443 323.547 1,023 194.288 738,527 24.346 634.814 695.236 850,840 160,546 8 1 1 7.2.1 4 1 6,7:8-1 2.3 5 095 512568538 322898 4|4 8 2 1 5 8.3.9 7 29.2.5 3945.9 1.1 9859.790 332 2:2:2 l 290284.2 17553,7 3 9 417 -2 3 -2 7 :1 47 1 iii. 6,888 374.242 1,643 12,338 832,618 14,204 126,81 31484 13,545 1818 2,332 04.625 29,288 34.178 81,074 3,684 401.437,665 3,040 15.376 244,676 541,894 49,273 65,928 112,11 250,601 56,776 650,316 262,359 90,852