Got company. $100 missing. Here's what I've done.

[BaldElephant]

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I'm shutting down my computer and won't give him the log-in password and am treating him coldly which is VERY much different from the way it normally would be.

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don't snub the kid.

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Agreed. If you are not certain, you should not punish the kid. I mean, there is as much evidence against your brother stealing the money as there is against the kid (i.e. none).