Game of Thrones: My Weekend Trips to Earth Chapter 48 48

The post-auction buzz had not yet fully died down. Luke returned to the top-floor suite provided by Sotheby's, his mind still caught in a delicate state where the slight dizziness brought by enormous wealth intertwined with heightened vigilance.

Just as he tried to organize his next plans, the doorbell rang.

Standing outside was a woman who made even Luke — who had seen his share of Westeros beauties and passionate Arican girls — feel his breath catch for a mont.

She was about twenty-seven or twenty-eight years old, over 1.8 ters tall, wearing a perfectly tailored dark gray won's suit with a simple white silk blouse underneath. The top button of the blouse was undone, tastefully revealing delicate collarbones.

The pencil skirt tightly hugged her round and perky hips, outlining a breathtaking curve. Below the hem were a pair of incredibly long, straight legs wrapped in ultra-sheer nude stockings.

On her feet were a pair of Christian Louboutin red-bottom stilettos that made her already impressive height even more commanding.

Her golden hair was neatly pinned up in a bun, exposing a fair, slender neck and a stunning face that perfectly blended cold elegance with raw sensuality — deep blue eyes, a high nose bridge, and full, alluring fla-red lips.

She carried a sleek black executive briefcase, radiating the crisp aura of a top-tier elite professional while simultaneously exuding a fatal feminine allure at every mont.

"Good evening, Mr. Luke."

Her voice carried a perfectly asured magnetic quality as she extended her hand with poise.

"I'm Monica Chance, your private accountant, employed by XX Law Firm. I'm responsible for handling all tax, financial planning, and compliance matters related to your auction proceeds. It's an honor to work for you."

Luke shook her hand. The touch was cool and soft, yet he could feel the strength in her fingertips.

His heart beat faster against his will.

This woman… was the perfect fusion of walking hormones and elite sophistication — the impact was overwhelming.

Monica seed pleased by the flash of amazent in Luke's eyes. While introducing herself, she naturally stepped into the suite. The sharp, rhythmic click of her high heels on the marble floor echoed crisply.

"I have seven years of experience in top accounting firms and international tax consulting at multinational law firms, and I've handled multiple asset transactions and cross-border tax planning deals exceeding nine figures."

She set down her briefcase, turned around, and folded her arms across her chest. The motion made her impressive bust even more prominent.

She tilted her head slightly, looking at Luke. A bold, playful glint flashed in her blue eyes.

"To be honest with you, Mr. Luke, if I can complete this case smoothly and beautifully… and if you entrust all your U.S. financial affairs to our firm… my chances of being promoted to firm director before I turn thirty will increase dramatically. You… won't let down, will you?"

As she spoke, she took a step closer. The faint, cool floral scent of her perfu invaded Luke's senses.

During the handshake, her fingertips had seed to hook lightly across his palm.

Luke felt his scalp tingle and his blood flow quicken.

In his past and present lives, when had he ever co into such close contact with a woman of this caliber and style?

Top-tier social elite, breathtaking beauty, aggressively sexy attire, and blatant flirtation.

He subconsciously took half a step back, his Adam's apple bobbing. A little flustered, he turned and walked toward the small bar in the living room.

"Ahem… Miss Monica, please have a seat. Would you like sothing to drink? Water? Coffee?"

As he spoke, he poured himself a full glass of ice water, trying to use the cold sensation to suppress the heat rising in his chest.

He carried the glass and quickly moved to the sofa area, deliberately choosing a single armchair slightly farther from the main seat in an attempt to create a safe distance with the furniture.

Monica caught every one of his small movents. The corners of her red lips curved into a aningful arc.

This young, handso Eastern boy who had suddenly acquired massive wealth was… far more shy and interesting than she had expected.

The way he tried to look calm yet couldn't hide his slight panic and embarrassnt inexplicably triggered a mischievous desire to conquer him.

She didn't sit on the opposite sofa. Instead, she strode over on those heaven-defying legs and sat directly on the armrest of the long sofa Luke occupied, leaning her body slightly toward him.

This posture made her already commanding height even more imposing. Her pencil skirt rode up as she sat, and her stocking-clad thigh almost brushed against Luke's arm.

"Mr. Luke, you're really handso."

She praised him without restraint, her blue eyes looking straight at him with appreciation and appraisal.

"And you have a great body too. I can see the nice lines even through your shirt."

As she spoke, she actually reached out with a hand painted in bright red nail polish and, very naturally and with an evaluative touch, pressed on Luke's shoulder, then slid down to his upper abs.

"Mmm, very firm. Do you work out regularly?"

Luke's whole body stiffened. The glass in his hand nearly slipped.

The sensation of cool skin and fingernails lightly grazing the fabric of his shirt shot through him like electricity.

Even more outrageous, Monica leaned forward, bringing those fla-red lips close to his ear. Her warm breath, carrying a fragrant scent, brushed his earlobe as she whispered in a lazy, seductive tone that only the two of them could hear:

"So, my young billionaire… should we start 'working' now, or… first have so other kind of 'in-depth exchange'?"

The rich perfu and blatant teasing nearly caused Luke's brain to short-circuit for a second.

He bit the tip of his tongue, pulling himself back at the critical mont.

He took a sharp breath, leaned back, and at the sa ti raised his hand to gently block Monica's body that was about to press against him.

"Miss Monica!" Luke deliberately lowered his voice and added a touch of seriousness. "I hired you because I hope you will use your professional skills to help handle complex tax issues and protect my legitimate interests. Not… not to seek other kinds of services."

He paused, noticing Monica's slightly raised eyebrow and the unabashed teasing in her eyes. Suddenly, a bit of a counterattack spirit rose in him.

He deliberately looked her up and down, letting his gaze linger for a mont on her impressive figure and those red-bottom heels, then flashed a slightly roguish, even a little "sleazy" smile.

"Of course, with Miss Monica's… outstanding qualifications, if you were to offer 'that kind' of professional service, eight hundred dollars per hour… I suppose that would be acceptable?"

(PS: As a top accountant, Monica charges by the hour at $800. Here Luke uses a deliberate double entendre — implying "if you were to sell yourself for $800 an hour," which for a streetwalker would be inflating the price! However, a woman of her caliber is naturally worth far more… I wonder if you get the pun.)

"Pfft—"

Monica froze for a second, then couldn't hold back and burst out laughing. The deliberately created seductive tension instantly eased.

She laughed so hard her body shook, leaning back against the sofa and crossing her long legs.

"Oh, honey…"

She smiled brightly, clearly amused. "I can see right through you. You're basically still a virgin pretending to be an old pro! Your eyes are darting everywhere and your ears are turning red?!"

Having been called out so directly, Luke's facade instantly collapsed. He coughed awkwardly, the little bit of "experience" he had forced earlier vanishing completely. His face actually felt a little hot.

"…Let's talk business!"

He almost sounded a little angry and embarrassed as he changed the subject.

Monica knew when to stop. She appreciated n who had principles and knew how to resist temptation — especially since this boy's reaction was genuinely entertaining.

She reined in her smile, but her eyes still sparkled with delight.

"OK, OK, I won't tease you anymore. Let's get down to business."

She stood up, walked to the opposite sofa, sat down, and opened her elegant briefcase. In an instant, her entire aura switched from seductive temptress to sharp, professional top-tier consultant — the change was so fast it left Luke speechless.

"Mr. Luke, please provide with all your contracts with Sotheby's, the auction sale confirmation, copies of your passport and visa, and any U.S. bank account information you have."

Monica's voice beca clear, calm, and highly efficient.

Luke quickly adjusted his state and handed over the prepared docunt folder.

Monica took it and began flipping through the pages rapidly, her fingers flying across her tablet as she calculated.

A few minutes later, she looked up, her gaze sharp.

"First, we need to clarify the tax nature of this inco. Your two diamonds are classified as 'newly discovered' natural resources. For tax purposes, they have no cost basis (or an extrely low one — the park entrance ticket is negligible).

"Additionally, the holding period from discovery to sale is extrely short, far below the one-year requirent for long-term capital gains. Therefore, the IRS will almost certainly classify this auction inco as 'ordinary inco' under 'other inco.'

She paused, saw that Luke was listening attentively, and continued in a clear tone:

"For non-resident aliens receiving U.S.-source 'fixed or determinable annual or periodical inco (FDAP)' that is 'not effectively connected with a U.S. trade or business,' the IRS applies a flat 30% withholding tax rate. No progressive brackets or long-term capital gains preferential rates apply. Your diamond auction inco clearly falls into this category.

"Specific calculation is as follows:"

Monica turned her tablet screen toward Luke. It displayed a clear list and formulas.

Gross Proceeds from Auction: "Lucky" white diamond: $25,000,000 "Red Heart" red diamond: $660,000,000 Total: $685,000,000Sotheby's Commission (15%): $685,000,000 × 15% = $102,750,000 Amount due to you after commission: $685,000,000 − $102,750,000 = $582,250,000 "This is the pre-tax amount Sotheby's must pay you!"Your promised donation (10%, to Arkansas): $685,000,000 × 10% = $68,500,000 "This donation expenditure can be itemized as a deduction when calculating taxable inco, provided the recipient qualifies as a 501(c)(3) organization and the donation does not exceed the applicable percentage of your adjusted gross inco (usually 60%)."

"We will need to confirm whether the park's foundation ets the criteria. Assuming it does, this will be an important basis for your tax refund."

IRS Withholding Tax Calculation: As the withholding agent, Sotheby's is legally required to deduct 30% tax directly from the paynt amount ($582,250,000) before paying you (a non-resident) and remit it to the IRS. Withholding tax = $582,250,000 × 30% = $174,675,000 First net paynt Sotheby's will actually make to you = $582,250,000 − $174,675,000 = $407,575,000Final Net Amount and Possible Refund: "This is the most critical part. The tax you actually owe is not simply settled with the 30% withholding."

"You will need to file a U.S. Nonresident Alien Inco Tax Return (Form 1040-NR)."

In the return, your taxable inco is calculated as follows: Auction gross proceeds: $685,000,000 Minus: Sotheby's commission ($102,750,000) — deductible business expense. Minus: Qualifying charitable donation (assuming the full $68,500,000 qualifies) — itemized deduction. Preliminary taxable inco = $685,000,000 − $102,750,000 − $68,500,000 = $513,750,000 Tax at 30% rate = $513,750,000 × 30% = $154,125,000

Comparison of withheld tax and actual tax liability: Withheld: $174,675,000 Actual tax due: $154,125,000 Excess withholding (refund you can claim) = $174,675,000 − $154,125,000 = $20,550,000

Monica concluded: "So, Mr. Luke, the process is as follows… After the auction, Sotheby's will first pay you approximately $407.575 million.

"Then, in the next tax filing season — by April 15 of next year — I will prepare and file your 1040-NR return to claim the refund. If everything goes smoothly and the charitable deduction is approved, you will receive a refund of no less than $20.55 million. Ultimately, after deducting all commissions, taxes, and donations, your net proceeds from this auction will be approximately $428.05 million."

"And according to Dragon Kingdom tax law, foreign taxes already paid can be credited against your dostic tax liability within the allowable limit. Since U.S. taxes are much higher than Dragon Kingdom taxes, you won't need to pay additional tax back ho!"

She looked at Luke and added: "Of course, this is an ideal calculation based on current information and assumptions. In practice, we will need to prepare complete docuntation to prove the donation's compliance and be prepared for possible IRS audits. Additionally, non-residents can be exempt from New York City tax…"

"There's one more important point: after the funds enter your account, how to plan investnts, handle cross-border transfers — for example, if you want to remit part of the money back to Dragon Kingdom — and long-term tax strategies are all topics we need to discuss in depth."

Luke listened very carefully, quickly calculating in his mind.

$428 million!

Even after subtracting any minor additional fees or uncertainties, this was still a super-fund that would allow him to execute any Blue Star plan he wanted.

Monica's professionalism and clarity left him very satisfied.

"I understand, Monica. Your analysis is extrely thorough."

"I'll leave the rest to you. I do have so ideas regarding fund planning — we can discuss them in detail later. For now, the top priority is ensuring the auction proceeds are transferred smoothly and the refund application is watertight." Luke nodded.

"Of course, that is my responsibility."

Monica put away her tablet and gave a professional smile. The earlier teasing had completely vanished, replaced by the confidence and reliability of a top-tier advisor.

"I will imdiately coordinate with Sotheby's legal and finance departnts to confirm the paynt process and withholding docunts. At the sa ti, I'll begin preparing the compliance materials for the donation. I will report any developnts to you at the earliest opportunity."

Watching Monica switch back to her professional, untouchable deanor, Luke inwardly sighed. This woman's ability to change modes was truly masterful.

Still, this was good.

What he needed was professional capability. The little interlude earlier… could be considered a bit of unexpected entertainnt after the tense auction.

However, this woman was probably not that simple.

She wouldn't try to set up so ssy "door incident," would she…

He had to stay clear-headed.

Between "dollars" and "foreign beauties," which mattered more?

Never mind. He was a rich man now. Ti to stop pretending.

The money was definitely clean — it had the IRS's stamp of approval. How could it not be clean?

As long as taxes had been paid and could be paid… it was all fucking clean.