Malcolm: I refuse to feel any contrition about failing to report all of my income on my income tax return last year. I have discussed this topic extensively with many friends, family members, and business associates, and it is clear to me that most Americans have bent the truth on their income tax returns at one time or another.
Luka: It is improper for you to rationalize your actions that way. Regardless of how often it occurs, an illegal deed is still illegal and should be punished.
Which of the following statements summarizes Luka's reasoning in response to Malcolm's admission?
A. She questions the credibility of the sources whom Malcolm has consulted.
B. She offers evidence that Malcolm's actions were much more severe than he perceived them to be.
C. She demonstrates that Malcolm's rationalizations are based on insufficient evidence.
D. She asserts that the frequency of a crime does not lessen its severity.
E. She introduces the possibility that the moral convictions of different people can differ greatly.