Three Conditions for Fraud Are Referred to as the "Fraud

Three conditions for fraud are referred to as the "fraud triangle." One of the sides of this triangle is incentives or pressures.The other two sides are

A) opportunities and a desire to meet debt repayment obligations.
B) opportunities and attitudes or rationalizations.
C) attitudes or rationalizations and the need to maintain stock prices.
D) the need to maintain stock prices and the need to meet debt repayment obligations.