Answer:
B. will be guilty of taking a secret profit if he does not disclose to the landlord
Explanation:
Acceptance of any gifts or payments in return for fixing up a contract and or acting as a middleman in negotiating a deal constitutes a bribe or a kickback.
In the given case, the carpet seller is willing to give project manager, super bowl tickets in return for facilitating the large order from the landlord.
Here, the landlord is not aware of this scheme and if the property manager accepts such gifts without informing the first party i.e the landlord, would amount to making secret profits.
Thus, in compliance with right ethical practices, it is the duty of the project manager to inform the landlord of the gift and it's nature before accepting any of those.