What must be true for an incident to qualify as embezzlement?

For an incident to qualify as embezzlement, it is essential that the property involved belongs to someone else. Embezzlement occurs when an individual in a position of trust misappropriates or unlawfully takes property that they have been entrusted with, typically in a professional or fiduciary capacity. This specific relationship is crucial because it highlights the breach of trust that is central to the crime of embezzlement.

In other words, the act of embezzlement fundamentally relies on the idea that the property is owned by another party and that the perpetrator has temporary access or control over it. The misappropriation or theft of one's own property or of property without an established trust or ownership relation does not fall under the legal definition of embezzlement. This delineation is what makes option C the correct choice in understanding what constitutes embezzlement.