All of the following employees are examples of phantom employees EXCEPT:

Phantom employees are fraudulent payroll entries wheresalaries are paid to non-existent or inactive employees.

Option A, C, and Dare examples of phantom employees.

Option B (Remote employees not required to record time) is NOT a phantom employee, as long as they are legitimate workers.

References:

Payroll Fraud Prevention, IRS

Payroll Audit Techniques Guide (IRS Publication)