I note that on the wire transfer to reimburse Cohen that the Trump Org. paid the Wire Transfer Fee. In accounting circles that’s an acknowledgement that Trump Org. is the “Responsible Party” in this whoe affair — in other words if Cohen had to pay the fee he wouldn’t have been made whole for the reimbursement, or would be stating that he had a share of responsibility for the origin of the expense.
That’s the ballgame IMHO.