Mr. Smith owned a small business. He had two employees, Sarah and Jack. They were both extremely good employees – always willing to work overtime and chip in where needed.

Mr. Smith was looking over his books one day and decided that he wasnt making enough money to warrant two employees and he would have to lay one off. But both Sarah and Jack were such good workers he was having trouble finding a fair way to do it. He decided that he would watch them work and the first one to take a break would be the one he would lay off.

So, he sat in his office and watched them work. Suddenly, Sarah gets a terrible headache and needs to take an aspirin. She gets the aspirin out of her purse and goes to the water cooler to get something to wash it down with. Mr. Smith follows her to the water cooler, taps her on the shoulder and says, Sarah, Im going to have to lay you or Jack off.

And Sarah says, Can you just jack off? I have a headache!