Z with intention to steal ornaments opened Y’s box and found it empty. Which one of the following statements is correct? Z is:

• A. Not liable for attempt to commit theft as the box being empty, commission of theft was impossible
• B. Not liable for attempt to commit theft as he did not do the penultimate act towards commission of theft
• C. Not guilty of attempt to commit theft as he made only preparation to commit theft
• D. Guilty of attempt to commit theft as he had an intention to commit theft and did an act towards.