14. In addition to embezzlement, of what crime or crimes may the man properly be convicted?

A man and a woman were partners in an automobile leasing agency. For some time, the man had been embezzling money from the agency. The woman became suspicious and told the man that she wanted to engage an accounting firm to audit the agency's books. In a panic to prevent the audit and avoid being discovered, the man decided to have the woman killed. He contacted a professional killer and hired him to kill the woman for $10,000. A short time later, the woman died in a car crash arranged by the killer.

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