Beakman explains that shoes stink because of the bacteria on your feet. He uses a microscope to quickly show that there are bacteria everywhere and then a short animated clip to show how your feet produce oil and sweat that the bacteria eat. This creates smelly biproducts to make your feet stink. He then does a DIY bacteria growth experiment where he grows bacteria from his sweaty feet in a jar of gelatin.
Christian Woolf consults a couple on what to do about their dire financial situation. During the conversation, he learns that Rita Blackburn makes necklaces at home and sells them. Christian realizes that they can claim a home-based business and receive a tax deduction through the IRS' Home Office Deduction.