On the published figures, US$15,000 in nonrefundable processing fees for each of the four people, totalling US$60,000, and after successful vetting a gift of US$1 million for the applicant plus US$1 million for each of the three joining family members, totalling US$4 million. Every figure needs re-verification before payment.
Give the accountant the arithmetic, its character and its date
Three characteristics matter as much as the numbers. The processing fees are nonrefundable and are paid before vetting has concluded, so they are at risk of producing nothing. The gifts follow successful vetting, are paid by the applicant to the U.S.
government, and are not investments: they earn nothing, are not placed in any enterprise, and are not returned. Additional costs arise outside this arithmetic, including State Department fees and medical examinations, which vary and should be quoted separately. Where a corporate sponsor is involved the principal gift figure differs and further terms apply, but that is not Thaddeus's situation.
Every one of these amounts should be checked against the official page on the day it is paid, with the date recorded beside it in whatever model his accountant builds.