The preposition ‘of’ is used to denote belonging or connection. In the given statement, the accusation and the theft are connected and belong to one another. The accusation originates from Tim’s theft. Hence option C is correct. Whereas the preposition ‘for’ is used to provide a reason for something. The focus of the sentence is to explain the connection between the two actions and not the reason for the same. Therefore option A is incorrect in the given context. The prepositions ‘upon’ and ‘on’ are both used to denote the time at which something happens or the position of an object/person. Since both of these are irrelevant to understand the accusation, options B and D are incorrect.