Please help me understand how you arrive at the correct answer:

Which of the following is an example of financial statement fraud?

A) An employee of the city of Singapore takes home two units of electronic entertainment inventory each week without authorization.

B) The chief financial officer of the company makes $20 million in bonuses by boosting sales, which (s)he knows will go uncollected.

C) The Secretary of State utilizes the State Department's visibility as leverage to circumvent environmental limitations.

D) An employee of the city of Singapore asks customers to pay an extra $100 for building permits, and keeps the additional amounts.

Thank you