Final answer:
Dwight and Jim from 'The Office created a fictional salesman named Lloyd Gross to circumvent a sales commission cap.
Step-by-step explanation:
The fake salesman that Dwight and Jim came up with in The Office to bypass the sales commission cap is D) Lloyd Gross. This fictional character was part of a scheme to ensure that they could both continue earning a commission after hitting the cap imposed by their employer, Dunder Mifflin. Lloyd Gross was created as an imaginary salesperson who could be free from the commission limit, thereby allowing Jim and Dwight to attribute extra sales to him and therefore continue earning on sales that would otherwise exceed their commission caps.