Answer:
d. an act of courage.
Step-by-step explanation:
The employee can be described as courageous. She is a brave whistle-blower who is risking retaliatory acts from the perpetrators of the malpractice.
The perpetrators of the financial malpractice may threaten to harm her. She may get reprimanded and frustrated in her workplace, especially if the perpetrators are senior to her.
She is loyal to the company: the act of reporting wrongdoings proves it. Reporting the malpractice is not a white-collar crime. The act of financial malpractice is a crime. She is not managerial opportunism as she is not presenting her self as better than her colleagues.