**New York.**
**Duncan's Apartment.**
Late at night.
Adam had just returned from the Columbia University library, carrying borrowed medical books and videotapes, ready for an all-nighter.
He had previously purchased many medical books and even obtained some videotapes from Leonard to study diligently.
But those resources were not systematic.
Nor were they as extensive and comprehensive as the books and videotapes in the Columbia University library.
As a result, Adam spent nearly all his available time in the library, systematically reading medical literature and watching various medical training videos. He was far more diligent than others.
Today's accumulation of knowledge might one day save an extra life.
If he continued like this every day, how many more lives could he save in the future? And how much could he extend his own lifespan?
Thinking of this, he pushed himself even harder.
His endurance had reached an extraordinary level, and his energy seemed limitless. Pulling all-nighters like this hardly burdened him.
But even the effort he showed publicly was enough to make people regard him as an absolute workaholic.
This also changed the perception of his classmates, who had once mocked him as the "F5 King" (likely referring to someone who constantly refreshes or grinds tirelessly).
At some point, relentless hard work had become admirable.
If they knew that after returning home, Adam still stayed up until two or three in the morning every day, they would probably go crazy.
Upon arriving at his apartment, Adam placed the books and videotapes in his study (he had converted one of the two bedrooms into a study). Then, he casually picked up the phone to check for any messages.
Especially from Heather.
Before leaving, he had specifically told Heather to call him at night to check in.
Glancing at the machine, he noticed a message from an unfamiliar number. Pressing play, he wasn't surprised to hear Heather's voice.
Following that number, Adam dialed back.
The phone rang a few times before it was answered.
"Hey, Heather."
"Adam."
Heather's voice sounded slightly off.
"What's wrong?"
Adam was too familiar with Heather, and he instantly picked up on the unusual tone in her voice. Concerned, he asked, "Did something go wrong?"
"No."
Heather chuckled. "Everything went smoothly. My parents are indeed only my adoptive parents. The letter came from my biological grandmother. I've already booked a plane ticket and will be heading to the airport soon. By tomorrow, I should be able to figure out what's really going on. But I think I'll need to stay there for a few extra days to sort everything out before coming back. I… kind of miss you…"
"Heh."
Hearing this, Adam sighed in relief and couldn't help teasing, "Oh? You miss me? Where do you miss me? How much do you miss me?"
On the other end, Heather couldn't help but giggle. Whatever she said next made Adam feel a little flustered as well.
After some playful banter, they got back to the main topic.
"If your grandmother is around, why did she let you be adopted?"
Adam asked in confusion.
He remembered Heather mentioning that her adoptive parents hadn't treated her well.
"I'm not entirely sure."
At a hotel in Hartford, Heather still had a faint blush on her face, but her smile had faded. She suppressed the urge to pour out her feelings and half-truthfully replied, "They won't tell me. I can only find out the truth once I go back to my hometown."
"I guess that's the only way."
Adam had a bad feeling about this but didn't mention it to Heather.
Whatever she was concerned about, he had considered as well.
However, he never expected the full extent of the situation. He only speculated that Heather's adoptive parents might have abducted her or obtained her through unofficial channels.
"If you need money to take over the estate and farm, make sure you call me."
Adam suddenly remembered something and quickly reminded her.
In the U.S., the idea that property and land can be passed down indefinitely from generation to generation is mostly a myth.
Every property in the U.S. is subject to annual property taxes, which vary depending on location.
In impoverished, remote areas, property tax rates are very low—perhaps just a fraction of a percent.
But in prime locations, property taxes can go as high as 2% of the property's value.
And since property values fluctuate with the market, if home prices rise, the corresponding property tax increases as well.
This creates a problem.
If you inherit a property and the surrounding area experiences a surge in value, your property taxes also skyrocket. The only thing this "appreciation" brings you is a financial burden—unless you sell the property.
And once you sell and repurchase, how can a so-called ancestral home be passed down forever?
Some say, "Well, if you can afford a property like that, you can certainly afford the taxes."
That's just wishful thinking.
Take a billionaire who owns a $10 million mansion. Their annual property tax might be around $200,000.
Now, does a billionaire lack $200,000?
Surprisingly, sometimes they do.
Because wealth and cash flow are two entirely different things. In times of financial strain, unless they liquidate assets, they might not even have $200,000 on hand.
And if they fail to pay property taxes, the "forever yours" property gets seized and auctioned off.
Then there's the issue of inheritance taxes.
The U.S. inheritance system is also quite ruthless.
Before heirs can receive an estate, they must first pay the inheritance tax, which can be as high as 50%.
This exorbitant tax rate forces many wealthy individuals into philanthropy, with some even pledging to donate their entire fortune.
Are there truly saints in the world who would give away all their wealth?
Perhaps one or two. But for most people, that's unrealistic.
So why are so many billionaires so eager to do it?
Because charitable foundations allow them to avoid taxes while keeping control of their wealth.
These foundations are required to allocate a small portion of their earnings to charity each year, but the rest remains under the control of the founder's family.
Compared to the massive inheritance tax, this minor expenditure is negligible.
That's why most wealthy families have numerous charitable foundations, funneling their wealth into them to avoid taxes while ensuring their heirs retain control.
Of course, setting up these tax-avoidance foundations is, at its core, tax evasion. It's not something just anyone can do—it's a privilege of the ultra-wealthy.
If someone with only moderate wealth wanted to donate everything to charity?
Too bad. They wouldn't even qualify.
Heather's grandmother's estate and farm likely fell into this category, meaning the inheritance tax would be a major hurdle.
If she hadn't left Heather a substantial amount of liquid cash to cover those taxes, inheriting the estate would be a nightmare.
If Heather couldn't come up with the money within a few years, she might be forced to forfeit the inheritance to the government.
But with Adam around, he wouldn't let that happen.
"Okay, I will."
Heather's smile returned, and she sweetly agreed.
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