Elaine comes up with the idea of selling only the top parts of muffins; within days her old boss has opened a muffin-top store, capitalizing on her idea. Elaine needs protection for her idea, which is the role of the patent/trademark system.

Kramer invents "The Beach" cologne. Jerry tells him to run it by a guy in marketing at Calvin Klein, and Kramer does. The guy scoffs at the idea, but CK begins producing a cologne called "The Ocean." Without a patent, Kramer is powerless to seek recourse.

Stringer Bell learns about product elasticity and then explains it to the gangsters he is in business with.

Harold, a tax auditor, visits Miss Pascal at her store to audit her because she paid only 78% of her taxes for the year. She gives him a hard time and states that she intentionally did not pay taxes for spending that she does not support. Miss Pascal mentions some ways that the government spends taxes.

Describes what taxes are and what they are used for. This music video also mentions the different types of taxes.