Mary (M) learned to cook from her parents and grandparents while growing up. She has always enjoyed creating new recipes and meals with ethnic flair and fusion from both sides of her family, and gets many compliments when entertaining friends at holidays and special gatherings.

Mary met Jules (J) at a holiday party last year. J grew up in the trades - his father was a carpenter, and his mother a long-time electrician. M and J have been dating and frequently socialize with others that share their passion for "making new things."

M and J's parents have instilled a sense of caution in both of them. Both know that future business activities involve business and personal risks, and both know it is important seek the advice of an attorney before acting on any business plans.

ADDITIONAL FACTS FOR THIS ASSESSMENT ONLY:

M&J continues to meet to discuss their futures. M laments that the costs for quality kitchen appliances and groceries have risen dramatically, and J has heard similar comments from his parents regarding the costs of tools and building supplies. "Everyone wants quality, but these prices are getting out of hand," says J to M. M responds, "people wouldn't know the quality if it hit them in the face." J chuckles.

Together, M and J concoct a scheme to locate and buy kitchen appliances (stoves, mixers, food processors, coffee machines) and trade tools (drills, saws, power equipment) for sale in pawnshops, online auctions, and recycle centers, and then "rebrand" them for sale by falsely changing their brand names to make it appear they are of higher quality than they are. They resell these articles online via popular auction sites like eBay, representing the articles as "the real MacCoy" under the more desirable brand names; and representing the articles as "new" when they are refurbished or used. They ship the goods via courier services like UPS and the US Postal Service when selling to their customers.

M and J needed resources to get started. J said, "I have online banking access to mom and dad's business accounts they use when working on jobs. They'll never miss the money, and will just think it is being used for any other job. Besides, all their money needs to eventually come to me as an inheritance." M says, "we have a garage full of old kitchen stuff. Let's start with that."

M and J proceed with their plans and generate extensive profits over several months. The money they receive is in accounts in the online auction sites, and both M and J have the login credentials for access. They rejoice together in their implementation of what they were taught in school: "buy low and sell high." M laughs, "teachers are such chumps. They get slave wages to teach us this stuff but never had the guts to actually go out and do it themselves. They are always telling us to think for ourselves and use our knowledge. We did!"

J meets up with an old classmate Oscar (O) for drinks. After they both consume several alcoholic beverages, J drunkenly brags to O all about the scheme with M. O says to J, " remember how you used to bully me when we were kids? Yeah, time for you to make that right. I want half of what you make with M, or you might not like what I will need to publish in my next online blog post.

Analysis this in FIRAC method. Facts, Issue, Rule, Analysis, Conclusion.