“He structured the theft perfectly to avoid triggering gift tax audits.”

I kept my hands flat on the table.

“Explain it plainly,” I said.

“Mark used your forty-thousand-dollar annual checks only to pay maintenance and dock fees for the Sea Star,” Carl said.

“The insurance money bought the boat in cash.

Your money keeps it afloat.”

Carl slid a single summary sheet toward me.

It listed seven separate wire transfers coming out of Oak Creek Bank.