The correct option is D that Sanaya stole the money - apposition to the noun
When a noun or its equivalent is in apposition to another noun/its
equivalent, its sole purpose is to provide extra information about that
noun/equivalent. For example: Barney, the dinosaur, is purple. Here the
noun in apposition is a noun phrase, 'the dinosaur' that gives
information about the noun 'Barney'. The noun/its equivalent in
apposition immediately follows the noun it qualifies.
Option B is correct because the clause is a noun clause (it begins with a relative pronoun, that, which is usually used in a noun clause) and is in apposition to the subject "The accusation" as it gives more information about the latter.
Option A is incorrect because these words are excluding the noun clause itself.
Option C is incorrect because the given words neither form a noun clause nor perform as an object complement; it is the predicate.
Option D is incorrect because "the money" is a phrase, also a fragment of the noun clause.