Which of the following best describes "theft"?

The definition of "theft" centers around the act of taking someone else's property with the intent to permanently deprive the owner of that property. This means that for an act to be classified as theft, there must be an intentional action taken by an individual that leads to the unlawful acquisition of belonging to another person, accompanied by the specific intent to prevent the rightful owner from recovering their property.

In contrast, borrowing property without consent does not necessarily indicate an intention to deprive the owner permanently; rather, it could imply a temporary use. Similarly, finding lost property and keeping it lacks the necessary element of intent, as the finder might not have the intent to deny the rightful owner of their property in a permanent manner. Using someone else's property can involve a variety of circumstances where the intent to permanently deprive is not present, such as in cases of permission or misunderstanding. Therefore, option B accurately captures the essence of theft, encompassing both the act of taking and the critical element of intent involved in the offense.