I say do not file.
Perpetrator is a rat, but for all intents and purposes, the specific rat is unknown. Since (s)he is unknown, that would require the $25,000 filing threshold. Since the value was the equivalent of $18,500, it falls under the threshold. Of course the BSA officer would have to make the final decision.
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Integrity. With it, nothing else matters. Without it, nothing else matters.
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