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Shakira was not ready to concede, but she had to admit that Luke made sense.

A living taxpayer is indeed more valuable than a dead one.

"OK, let's talk about the kidnapping case; I also want to know the current situation of Amy Ma."

Luke naturally wouldn't tell her everything but provided a brief introduction, "This morning, we received a report of a robbery in the Kaylea Community.

Upon arrival at the scene, we found that the case might involve more than just robbery; it appeared to be a kidnapping.

Amy Ma was working as a nanny in that household and is likely one of the victims."

Little Black added, "The family's twelve-year-old daughter was kidnapped alongside her."

After so thought, Shakira said, "I can share the clues we've found with you to help in the swift rescue of the victims, but if you co across any evidence of Amy Ma evading taxes, I hope you'll inform , too."

"Deal," Luke said, seeing no downside to this arrangent.

His job was to rescue the kidnap victims; if they were evading taxes, they would naturally face the appropriate consequences.

Shakira organized her thoughts and continued, "Recently, we noticed a huge disparity between Amy Ma's spending and her declared inco, leading us to suspect she might be evading taxes.

We launched a detailed investigation into her and discovered she spends up to a hundred thousand US dollars a year on luxury goods, while her declared inco is just over sixty thousand US dollars.

This suggests she must have other illegal inco to evade taxes.

That's also why we ca here to investigate."

This confird Luke's previous suspicion that Amy Ma's inco couldn't support her spending habits, indicating she had additional sources of inco.

Becoming a target of the IRS ant her additional source of inco was likely not lawful.

And illicit inco often leads to conflict and retribution.

Luke pressed for more information, "Where do you think her illegal inco cos from?"

Shakira explained, "We examined her tax records for the past three years and noticed that until September 2020, her taxable inco was well into the hundreds of thousands of US dollars, which matched her spending capability.

At that ti, her other source of inco, besides her nanny job, ca from a postpartum center—the icong Postpartum Center.

After the center went bankrupt, her declared inco sharply decreased.

But her expenditure didn't decrease, indicating there must be an issue.

However, that postpartum center is no longer in operation, making it difficult to find out the specific details."

Sitting the month is a custom only practiced by Chinese people, so postpartum centers are mostly geared toward the Chinese population.

In 1868, Arica passed a constitutional andnt stating that anyone born or naturalized in Arica would be a citizen of the United States and the state wherein they reside, leading moms from different countries to give birth in the US.

Of course, the savvy Chinese citizens also took part, with many pregnant won secretly traveling to Arica to give birth, frequently staying in postpartum centers, and thus creating a large industry.

Postpartum centers in Arica aren't illegal per se, but rather exist in a 'gray area.'

All businesses in Arica need to apply for licenses, but since Aricans don't have a tradition or culture of 'sitting the month,' there's no channel through which to apply for a corresponding business license.

Arica is relatively lax in managing childbirth tourism, often turning a blind eye, but many postpartum center owners commit tax evasion, defraud welfare and benefits, and accrue unpaid hospital debts.

Once reported, the immigration bureau, IRS, and fire departnt would join forces for surprise inspections, and there were even tis when the Departnt of Holand Security was alerted.

Luke received all the information about icong Postpartum Center from Shakira, but the actual content wasn't much.

Postpartum centers operated without real-na registration, were quick to change locations, and often moved, so except for surprise raids, few clues could be found afterward.

After exchanging contact information, they left Amy Ma's ho together.

Little Black watched Shakira get into her car, standing there stupidly with a silly grin and waving.

Only when the IRS car had driven far away did he get back into the driver's seat, blurting out, "What do you think about her?"

"What are you referring to?"

"Do you think we're a good match?"

Luke laughed, "She didn't even look at you properly just now."

"So what? It doesn't an she's not interested in . So people are too shy to interact with soone they like."

"Good, then let's assu she likes you," said Luke, stifling a yawn. "Drive, take ho, I'm dying of sleep."

As Little Black drove, he muttered, "Buddy, this is fate; I feel like my new fate has arrived."

Luke "..."

...

The following morning.

Upon arriving at the detective bureau, Luke began investigating the icong Postpartum Center.

The owner of the center was nad Chen Haiming, who immigrated to Arica in 2012.

The mobile number was already disconnected.

Finding him was going to take so effort.

From Luke's experience, this clue was quite important.

Luke planned to have Matthew search for leads online.

However, just at that mont, Susan walked in, "Everyone, good news.

The threat letter sent to Deputy Mayor Lee i was encrypted using hacker technology to mask the real IP address.

After processing by the tech departnt, the true IP has been located.

And the person who sent the threat letter is very likely the sa group involved in the kidnapping of Betty and Amy Ma.

Prepare yourselves; we leave in five minutes."

"Yes, captain."

...

Half an hour later, Bikla Community.

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