In a futuristic America where families are punished for going into debt, 13-year-old Matt finds himself taken to a 'workhouse' when his family exceeds their financial limit. He discovers the government-run facility uses children's mental abilities for profit through complex computer tasks. Matt must use his math and coding skills to survive the system while uncovering its dark secrets. The book explores themes of government control, financial responsibility, and the power of individual thinking in a technology-driven world.