David Duncan was active in his church, a father of three young daughters, and a respected alumnus of Texas A&M$.$ Mr$.$ Duncan$$s pastor talked with the New York Times following Enron$$s collapse and Duncan$$s indictment and discussed with the reporter what a truly decent human being Duncan was. What can we learn about the nature of those who commit these missteps? What can you add to your credo because of Duncan$$s experience? Was the multimillion$-$dollar compensation he received a factor in his decision$-$making processes? Can you develop a decision tree on Duncan$$s thought processes from the time of the first SPE until the shredding? Using the models you learned in Units $1$ and $2,$ what can you see that he missed in his analysis?