David McArdle, a real estate executive at Cushman & Wakefield, testified about his professional interactions with Eric Trump regarding appraisals of undeveloped residential units at the Trump National Golf Club in Westchester County, New York. In 2014 and 2015, McArdle conducted multiple appraisals valuing the 71 units between $43 million and $45.2 million. However, Trump's financial statements from the same time period valued the land at $101 million, more than double McArdle's appraisals. Attorney General James criticized former president Trump, stating he built his empire on lies and that while he could rant, it would not change the fact that "numbers don't lie." She stated his "entire empire is built on nothing but lies. Sinking sand."