On the day before Christmas, and a father and son are meeting for the first time in years. The father has a story he needs to share before it's too late. As he tells his son about a courageous little girl lying in a hospital bed a few miles away, he reveals even more about himself : his triumphs in business, his failures as a parent, his past regrets, his hopes for the future.

But before he can make the deal of a lifetime, he must find out what his own life has acutally worth, and only his son can reveal the answer.