Facts and circumstances.  Did he withdraw the 95K before, during or after the furlough?  Is he in an occupation or high-risk group where he would have a reasonable fear of infection, hospitalization, and being placed on a ventilator for a month while not able to manage his finances if he survived to pay the bill?  What did he do with the money, anyway?

Interesting question.  This is what happens when the law is written in two weeks and the meaning is left to decide a year later.