In which one of the following cases criminal breach of trust has been committed?

A. B' asked a goldsmith 'A' to make gold chain and paid him Rs. 3000 as cost of gold end his labour charges. But "A" neither prepared the chain by the given date nor returned the money

B. A' a post-master received money from the depositors but did not enter the same in their post-office accounts

C. The government gave 100 bags of cement to 'A', a contractor for a certain work. 'A' after taking delivery of a bags used only 60 of them and passed on the rest to another person

D. A' and 'B' are the joint owners of a car. 'A', who has the right to use the car, takes the car out of the possession of 'B' with the consent of 'B' and pockets the whole proceeds of the car

Answer: Option B