The distinction between theft and embezzlement is the d. the entrustment of the property
Explanation:
In theft, there is no entrusting of one party's property or assets with another property. One party steals from another without any previous knowledge of such assets conveyed willingly or given willingly by one party to the another.
In Embezzlement the process is different as it is applicable when one person gives money to another and then they do not return it too them, or are owed to return it but do not. The entrusting of property is the key difference in the two.