The correct answer is A.
Dave, who works at the register, was entrusted with all of the money in the register. Dave and the owner of the store have a legal, employee – employer relationship. Since Dave gained access to the register through his employee status and intentionally took the money with intent to keep it, he is guilty of embezzlement.
Distractors
Answer B: Although Amy’s actions are unethical and she may be stealing from the busboy/girl, they do not fit the definition of embezzlement. Amy and the busboy/girl do have an ethical relationship; however, she was entrusted with the money by a third party. It is only considered embezzlement when the victim is the one who initially entrusted the thief.
Answer C: The fact that Rachel was given permission to try on some clothing at a store, does not mean she was “entrusted with their care.” Furthermore, Rachel and the store owner do not have any legal or ethical relationship. She therefore may be guilty of shoplifting, but she has not committed embezzlement.
Answer D: In order for a crime to be considered embezzlement, one must take an asset, with “intent to permanently deprive its owner.” Since Howard only took the car for a week, he is not guilty of embezzlement.