A has a letter of credit upon B for rupees 10,000, written by Z. A in order to defraud B, adds a cipher to the 10,000, and makes the sum 1,00,000, intending that it may be believed by B that Z so wrote the letter. A has committed___________________?

A. Perjury

B. Cheating

C. None of these

D. Forgery

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