Journalist and attorney Megyn Kelly further discussed her thoughts on the sexual assault accusation swirling around Trump Defense Secretary nominee Pete Hegseth on Friday, going through the police report line-by-line with her audience on “The Megyn Kelly Show.”

Kelly said, in her opinion, it appears the accusation is “bulls***” and the woman was “not raped,” but panicked after her husband became suspicious that she cheated with Hegseth.

A police report concerning the allegation against Hegseth, a decorated combat veteran and former Fox News host, was released on Wednesday in response to a public records request. An unnamed woman claims Hegseth sexually assaulted her in a hotel room back in 2017. Hegseth said that the encounter was consensual and police decided against any further action.

Reading the police report, Kelly noted how the accuser stopped sending texts to someone who’s unnamed, but appears to be her husband, while she was in Hegseth’s hotel room. The woman later told him she had “fallen asleep” and that’s why she didn’t answer him. According to Hegseth, this was the same story the accuser told Hegseth she would tell her husband after expressing panic to Hegseth about how she cheated.

“That’s it right there, folks. That’s why they did not bring charges,” Kelly told her audience. “The cops are looking at these text messages.”

“The husband is saying to her, you’re never out this late, it’s 2 a.m. Then the text message cuts off. He says, ‘Where are you? Are you okay?’ [to] no response. And she was seen going to Pete Hegseth’s room at 1:30 a.m., so by 2, she’s there,” Kelly continued. “The communication with the husband ends while she’s in Pete’s room. She doesn’t respond to any of those texts, he gets up and looks for her, and within two hours she’s home.”

“At 1:30 a.m. on the tape, she doesn’t look intoxicated; in the bar, she doesn’t look intoxicated, and here we are at 4 a.m., and the husband is saying she doesn’t look intoxicated, [saying,] ‘she wasn’t having a hard time walking,’ ‘she was not slurring her words.'”

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The accuser apologized, “and what was the story she told? That she must have fallen asleep — the very same story that she told Pete Hegseth that she would tell the husband,” Kelly said. “Pete and the husband are not talking, they are not coordinating stories.”

Hegseth told authorities that the encounter was consensual and the woman had panicked that she cheated on her husband and she was going to tell him this lie, Kelly emphasized, pointing out that the accuser told her husband “the very same lie that she told Pete she would.”

“This woman was not raped,” Kelly said. “This is a bullshit accusation.”

Kelly also noted how the accuser refused to participate in a pre-textual conversation with Hegseth after authorities asked her to do so. This could have been, Kelly explained, because the accuser knew Hegseth would come back with “facts” and not fool the police.

The police report also details how the accuser contracted BV, or bacterial vaginosis, after having relations with Hegseth. This caused contention with the accuser and her husband. At one point, the woman asks her husband “to use a condom” when they had sex, for example.

Hegseth has maintained that the encounter did take place, but was completely consensual.

“This police report confirms what I’ve said all along, that the incident was fully investigated, and police found the allegations to be false, which is why no charges were filed,” Timothy Parlatore, an attorney for Hegseth, said on Wednesday.

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Related: Megyn Kelly Suggests Sex Assault Accusation Against Pete Hegseth Doesn’t Pass Smell Test