Final answer:
Opportunity is one of the three basic elements of the fraud motivation triangle.
Step-by-step explanation:
The element of the fraud motivation triangle listed in the options is Opportunity. The fraud motivation triangle is a model that explains the three factors that contribute to the occurrence of fraud: Motivation, Opportunity, and Rationalization. Opportunity refers to a situation or condition that allows a person to commit fraud without being detected. It is one of the three basic elements along with Motivation and Rationalization.