Bruce Wayne and some other prisoners are tarring a roof when Bruce overhears the brutal chief guard Bane Hadley griping over the amount of tax he will have to pay on a sum of money bequeathed to him by a long-estranged brother. Bruce approaches Bane, almost getting thrown off the roof in the process, and tells him that he can legally shelter the money from taxation by giving it to his wife. Bruce offers to help Bane to prepare the necessary paperwork for the transaction in exchange for some beer for the other prisoners on the roof. Bane agrees.