Present. By the time Rebecca is allowed back into Helen's house, Hauser has already fielded the ransom call. He's told them to take $100k to Berkeley Downs, which is also where he had Helen all those years ago. Helen is nervous about something and it pings Rebecca's radar, but she holds her tongue.
While the A-Team and a bunch of cops head to the racetrack, Sonny makes his way to Helen's house. He shoots the lone policeman stationed outside, and then confronts Helen in the kitchen. He gives her an appreciative look and says, "Hello, Helen." She freaks out a little bit. He's supposed to be dead, or at least old. He backs her up against the wall, accuses her of betraying him. He gets right up in her face. "Do you know what it's like, having everything taken away from you?" he asks. Man, I hope he brushed his teeth. He pets her hair and promises, "You will know, Helen."
This is when Rebecca gets to the appointed drop-off place in the stable and finds Mr. Pierce's head in a satchel. It looks pretty mangled, even by usual decapitation standards. Rebecca nearly tosses her cookies.
The team regroups at the racetrack and figures out that Sonny is trying to torment Rebecca and that it's not about the money at all. Rebecca wants protection detail on everyone who might be important to Helen, starting with her family. Hauser mentions a daughter in Colorado. Doc is baffled by all this. Rebecca thinks there's still more that Helen isn't telling them. Nikki walks over to them, having had a look at Pierce's remains. She looks shaken. Pierce was dead before Sonny even made the call. "Rebecca, whoever this guy is, catch him," Nikki says. "Or shoot him." Hauser wants him alive.
Helen's house. Helen finally breaks down and confesses to Hauser and Rebecca. Sonny had told her she was the only person he could trust and told her where he'd hidden the money. After he went to prison, she dug it up and kept it for herself. She cries and blames herself for what happened to her husband. Neither Rebecca nor Hauser offer any words of sympathy, nor of any reassurance when Helen fears Sonny will never be caught. Rebecca tromps off to her car, hair straggling in her face like an emo sheepdog. Hauser follows after her and she tells him she knows he's having her uncle followed. Instead of telling him to back off, she says she wants to be called if Tommy shows up.
Hub. Doc and Rebecca blah-blah-blah about how they tracked down the car Sonny is using. That's honestly the entirety of what you need to know about the scene.