4. A owned XYZ Prix Auto, a car repair shop in Davao City. He employed some of his relatives, including B, his cousin, as a mechanic. Unfortunately, B stole some of the company's properties. When A learned of the theft, he filed a complaint for qualified theft against B. In his counter-affidavit, B invoked his alleged exemption from criminal liability due to his relationship with A. Is B exempt from criminal liability? Decide with reason(s).