Hi y not,
It is important to understand that only a Buddha will be able to explain fully how a particular kamma and vipaka has unfolded. We can only assume. So here is how I see it.
The fact that Tom wanted to lend money to Kathy means that both of them would have had some transaction prior to this. Chances are that Tom owed something to Kathy (or someone else entirely).
After Kathy borrowed the money she has an obligation to pay it back to Tom. So if she doesn’t this would result in her having to pay him (or someone else) back in the future. She has created a kamma for herself.
So in this case both 1) she has done something wrong and 3) this is the way the debt was settled can both be correct.
Kamma vipaka vaththanthi, vipako kamma sambavo…
Due to a kamma a vipaka is generated. And by facing this vipaka new kamma is generated.