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Chapter 7 - THE FORENSIC ACCOUNTING

By Friday morning, my apartment in Cleveland was temporarily empty, as I had taken a two-week leave of absence from my engineering firm to stay at Maplewood Drive full-time.

At 9:00 a.m., a sleek black sedan pulled up the driveway.

Out stepped Victoria Vance—a sharp, fiercely intelligent forensic accountant and civil attorney whom Dana Ruiz, an old friend from my college days, had recommended. Victoria wore a grey tailored suit and carried a thick leather briefcase stuffed with financial ledgers.

For four hours, Victoria sat at the dining room table with Eleanor and me, going through every bank statement, tax filing, and property record from the last three years.

"Your son was very thorough, Mrs. Sterling," Victoria said, tapping a red pen against a master spreadsheet she had created. "Over eighteen months, Arthur systematically transferred small amounts—typically under five thousand dollars to avoid automated fraud triggers—from your liquid savings into three separate dummy accounts registered under A&W Realty Holdings."

"How much total?" I asked, leaning over the table.

Victoria looked up, her expression grave. "Ninety-four thousand dollars."

Eleanor took a slow sip of her chamomile tea. "Ninety-four thousand..."

"Plus the fifty-five thousand taken in lump sums over the last six weeks," Victoria added. "Total liquid assets extracted: one hundred and forty-nine thousand dollars."

"Can we recover it?" I asked.

"Civilly? Absolutely," Victoria said flatly. "We can file a motion for asset freezing under the Elder Financial Exploitation Act. Since the money was transferred directly into an LLC owned exclusively by Arthur and Wendy Sterling, we can attach liens to their personal property—including their primary home in Lake Forest and their Lexus."

She pulled out a second document.

"Furthermore, the criminal aspect is overwhelming," Victoria continued. "Forging a medical affidavit to claim cognitive incompetence, combined with abandonment at an unlicensed facility, constitutes felony elder abuse, mail fraud, and grand larceny under Ohio state law."

"I don't care about sending my son to prison, Victoria," Eleanor said quietly, looking out the grand window toward the oak trees in the yard.

Victoria paused. "Mrs. Sterling... with all due respect, what he did—"

"I care about justice, Victoria," Eleanor corrected her, turning her sharp blue eyes toward the lawyer. "Sending Arthur to a cage will cost the taxpayers money and give me no peace. I want full restitution. I want every single dollar returned to my estate. I want the quitclaim deed on this house formally nullified by a judge. And I want Arthur and Wendy to sign a legally binding agreement surrendering any future claim to my estate forever."

Victoria stared at Eleanor, a slow, admiring smile creeping onto her lips.

"A total legal disinheritance with full asset disgorgement," Victoria murmured. "You want to erase them from your life on paper."

"Precisely," Eleanor said. "If they agree to sign the settlement, transfer the cash back, and sign the quitclaim nullification... I will instruct the prosecutor to defer criminal charges."

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"And if they refuse?" Victoria asked.

Eleanor set her teacup down with a sharp clack. "Then let them wear orange jumpsuits."

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