Penny is walking through the mall parking lot when she observes a checkbook lying on the ground. Penny picks up the checkbook, examines it, and places it in her purse. She then enters the mall to do her Christmas shopping. At the jewelry store, Penny purchases a pair of $700 diamond earrings. She withdraws the found checkbook and writes a check for the purchase price. She signs the name of the person whose name is imprinted on the checks. The clerk, who is quite busy due to the Christmas shoppers, asks, â Is everything on the front of the check correct?â Penny laughs and responds, â As far as I know.â Penny departs with the earrings. After the bank rejects paying the check, a review of the store surveillance tape results in the identification of Penny. The most serious offense Penny has committed is:

a.	no offense because the clerk failed to follow normal commercial procedures in accepting the check.
b.	issuance of bad check because the bank rejected payment of the check.
c.	theft by taking because she actually took the earrings without paying for them.
d.	forgery because Penny signed a name to the check for which she was not authorized.