John is a salesperson whose job requires him to entertain potential clients frequently.

Detailed Explanation:

Rationale for Correct Answer: John created a completely false expense claim for a meal that he did not personally pay for. This is a fictitious expense reimbursement scheme , where employees invent expenses and submit them for reimbursement.

Analysis of Incorrect Options:

A. Mischaracterized expense – Legitimate expenses claimed as business when they are personal. Not applicable here.

C. Multiple reimbursement – Involves submitting the same receipt more than once. Not the case here.

D. Overstated expense – Inflating a legitimate expense, which is not what John did.

Key Concept: Expense reimbursement fraud — fictitious expenses .