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When Joe Biden ran for president in 2019, his federal forms and tax returns showed a $5 million discrepancy in his income for 2017 and 2018. These forms were prepared by the same person, so it wasn't a case of innocent confusion.
That $5 million also happens to be the amount mentioned in the FBI document that Christopher Wray lied about having. The FBI never revealed the informant's name until they arrested him, and the media claimed he lied to the FBI. However, they never specified what he lied about.
Years before the laptop came out, this informant mentioned $5 million, and Hunter did receive $5 million but got a W-2 form for it. Hunter was charged for not paying taxes on Ukraine money, which he received a W-2 for. He never paid taxes on the Chinese, Romanian, Kazakh, and Russian money.