assessor over its value, over $30,000. we split the difference. when you say that your golf course is worth $1.3 million to the tax authorities and then claim under oath it's over $100 million. that's not a dispute. that's fraud. there is no reconciling of those numbers. and when, as done did repeatedly, an outside expert you claim you relied on doesn't exist, or that expert, when found by the amount of g. says i never said that, i never said anything like that, now you are in the realm of deception and fraud. in new york state, falsifying business records is a serious crime. >> david cay johnston, thank for shedding light on this, appreciate your time. still to come, the west coast -- has it already seen its peak in omicron cases? there is a unique way of tracking cases in california that found the peak may have actually happened two weeks ago. more on that next.