A small business owner was faced with the problem that he needed to downsize his company. He added up all the receipts and discovered he could get by if he fired one of his employees. He looked in his files and saw that he had two new employees; one named Jill, and the other named Jack.

Because they had started on the same day at the same time, he wondered how he would make the decision on who to fire. Finally he decided that he would fire the first one he saw taking a break.

About ten minutes later he saw Jill leaning against the wall next to the water cooler. He left his office and walked over to her with a serious look on his face. He turned to her and said, Jill, I have some rather bad news. It seems as though Im going to either have to lay you or Jack off.

Jill looked at her employer and said, Well, youre going to have to jack off. I have a headache.