these variable is the IV, and which is DV on the value of goods stolen during a burglary related to the likelihood that the offender will be arrested?...

Which of these variable is the IV, and which is DV on the value of goods stolen during a burglary related to the likelihood that the offender will be arrested? A researcher collects data on the value of stolen goods ($299 or less, $300-599, $600 and more) and on wheter the police arrested someone for the offense.