According to the instructions in the unit, which of the following would be the best to use in a court document defending your firm’s client from a charge of embezzling?

A. Mr. Jones is not guilty of “misappropriation of funds,” as defined in NY Stat. Ann. § 345.32. He did not transfer funds into his own name, as required in the statute. Any mistakes that may have occurred in bookkeeping were entirely inadvertent.

B. Mr. Jones made a mistake in moving the funds, but he fully intended that the bank would recoup them, with interest. The statute in question, NY Stat. Ann. § 345.32, is not applicable to this case and should, in any event, be contested in a court of different jurisdiction as determined by the higher court.

C. The charges are clearly and unequivocally irrelevant and immaterial, as NY Stat. Ann. § 345.32 refers not to embezzling but to fiscal fraud. Besides, Mr. Jones did not place the money into his own account; the court has no jurisdiction over the matter.