What I think I believe I remember hearing (and we all know how *that* goes!) is that the $22,000 was spent on her travel and related expenses. The remainder of the $70,000 her clinic contributed (which would be $48,000) went for the computers and research.
I can see she must have paid Mort Smith probably major bucks, but the computers are still somewhere. To whom do they belong now? Why can't they be sold off and the funds returned?
It was my understanding that $22,500 was a "donation" to the budget of what Lyon calls "her Clinic." And, that she was in control of that budget, soliciting donations through fund raising efforts and also approving all expenditures from that budget. This case is not ideal to use for teaching purposes, and IMO, Lyon was very negligant in her educational and fiscal/financial duties.