Patricia Anderson was convicted of exploiting an elder person, theft by taking, and financial-transaction-card fraud after her mother’s savings were depleted while Anderson had access to the accounts through a power of attorney. The evidence showed transfers of more than two hundred ninety thousand dollars, numerous purchases and withdrawals, and transfers to an account in Malaysia. Anderson challenged the sufficiency of the evidence, sentencing under the rule of lenity, merger of fraud counts, and the effectiveness of her trial counsel. The Court of Appeals affirmed the convictions. It held that the evidence permitted the jury to find that Anderson used her mother’s money without authorization and that the challenged convictions were supported under the applicable review standard. The court also rejected the ineffective-assistance claims. It nevertheless vacated the felony sentences imposed for the theft-by-taking convictions and remanded for resentencing because the trial court had not correctly applied the governing sentencing rule. The result left the convictions intact while requiring a new sentencing determination on the theft counts.