Criminal law systems distinguish two forms of complicity: incitement and assistance. Incitement and assistance can occur only in terms of the basic kinds of intention-based offenses. The article 40 of the TPC  acknowledges this rule as follows: In order for an offense to constitute a jointly committed offense, it is sufficient that the act is unlawful and committed intentionally. Each person participating in the commission of an offense shall be sentenced according to his unlawful act, irrespective of the individual circumstances of others which may prevent the imposition of a penalty. Also, in order to be held responsible for a jointly committed offense, there must have been at least an attempt to commit the offense.

The correct answer is D.