Grant did not look back at him; he kept his gaze fixed on the wall.

“My client wishes to make a statement regarding his business relationship with Grant Bellamy,” Sandra Vance said.

“Objec—” Carroway began.

“Sit down, Mr. Carroway,” Judge Harlan snapped. “Go ahead, counselor.”

Sandra Vance placed a hand on Daniel’s shoulder.

“Mr. Vance has been advised of the penalties for perjury and federal tax evasion,” she said. “He wishes to cooperate fully.”

Daniel took a deep, shaky breath, his hands clutching the back of the wooden chair.

“Grant came to me two years ago,” Daniel said, his voice trembling. “He said he needed to clean up his books before the divorce.”

“Daniel, think very carefully about what you are saying,” Carroway warned, his voice low.

“Mr. Carroway, another word from you and I will have you removed,” Judge Harlan said.

Daniel swallowed hard, his eyes darting to the floor.

“Grant structured our shipping contracts so that forty percent of his payments were made in cash,” Daniel said. “We kept it off the ledger.”

“And where did that cash go?” Sarah asked.