Simon Signs a Check "Pay to the Order of Tilly

Multiple Choice

Simon signs a check "pay to the order of Tilly" drawn on Simon's account in United Bank. Vela forges Tilly's indorsement,Western Bank cashes the check,and Vela disappears. United pays Western and debits Simon's account. Most likely,the ultimate loss will fall on

A) Simon.
B) Trudy.
C) United Bank.
D) Western Bank.