Question $17(2$ points$)$

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You are testifying in a criminal trial where the CFO of a publicly traded company is accused of embezzling $$2\mathrm{.}7$ million. Which of the following would be considered facts at issue?

a$)$ A Panama Papers leak showing the existence of an offshore shell company account with the CFO listed as the beneficial owner.

b$)$ Documentation of special purpose entities created and controlled by the CFO that do not appear on the company's balance sheet.

c$)$ Whether or not the CFO stole the money.

d$)$ An email from the CFO directing the Head of Accounting to disregard the absence of invoices for purchases of "business consulting services" authorized by the CFO.