Elaine has eaten 23 bad sub sandwiches, and if she eats a 24th, she'll get one free. She is determined to do it, even though Jerry advises her to ignore sunk costs and walk away.

Kramer has forgotten where he parked his car in a multi-level parking garage of a shopping mall and the gang walk around for an eternity looking for the car. Jerry needs to urinate and Kramer encourages him to do so in a dark corner where no one can see him. While doing so, he is spotted by an officer, and held in the officer's booth. Later in the episode, George is caught doing the same thing.

Jerry does a cost -benefit analysis of installing illegal cable. He decides to commit the crime when he finds out there will be 75 televised Mets games on TV.

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.