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Heidi decided to make extra money by offering to do investments for her friends for a fee. She actually did no investing, but used the fundsfrom new friends to pay off earlier enrollees. This worked well for a while, but her scheme came to light when her supply of new friends came to an end. She is guilty of which of the following practices? A.Operating a Ponzi scheme B. Operating a bait and switch scheme C. Account kiting D. Pretexting E. Defalcation