Which statement is true about the factor used to determine theft offense levels?

• A. The time since offense
• B. The Value Ladder
• C. The owner's consent
• D. The location of the offense

Answer: (B)

The key idea is that theft offense levels are set by the value of what was stolen, using a Value Ladder. This means there are predefined value ranges that map to different levels of offense, so as the value goes up, the charged level becomes more serious. The time since the offense, where it happened, or whether the owner gave consent do not determine these levels; they may affect other aspects of a case or defenses, but the scale used to grade theft is the value-based ladder.