Criminal breach of trust has been committed?

• A. B asked a goldsmith A to make a gold chain and paid him Rs. 3000 as cost of gold and his labour charges. But A neither prepared the chain by the given date nor returned the money.
• B. ‘A’ a postmaster received money from the depositors but did not enter the same in their post office accounts.
• C. The Government gave 100 bags of cement to A, a contractor, for a certain work. A after taking delivery of the bags used only 60 of them and passed on the rest to another person
• D. None of the above.