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

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

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

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

'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