Bonds transcript released

The Barry Bonds grand jury transcript has been released, and it includes gems like this:

Q. Just to follow-up on the grand juror's question, is that -- if you're giving gifts of $15,000 or $20,000 a year to individuals, is that something that you declare on your tax returns as a gift?

A. I didn't declare it on my tax returns at all, no. Because they didn't want to have to pay tax on it. I'm thinking: "Fifteen grand, whoop-de-doo. You know, slap me on the hands, and I'll pay my taxes on it."

I suppose a lot of people are going to read this, and decide that Bonds is a jerk. But I read this, and wonder what justification the grand jury had for asking questions like this. It appears to me that the DAs were just trying to set a perjury trap for Bonds.