While reviewing ATM records, bank teller Anna notices that Eric’s five-year-old account receives a $30 transfer every night at 3 a.m. Her investigation reveals that the sender is Eric’s mother, Mabel, who has continued sending money to her son for five years after his death, hoping to make up for the pocket money she could not give him when he was alive. Moved by her grief, Anna breaks policy by renaming the account “Eric (Heaven)” to comfort her. When discovered, Anna resigns, though the bank ultimately allows the account to remain. Inspired, she creates the Emotional Transfer charity project, offering companionship and support to people mourning loved ones or burdened by unfinished goodbyes. Mabel becomes a volunteer, and Anna finally speaks the words of love she had long withheld from her own late father.
