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.
SpongeBob and Patrick are teaching Man-Ray how to be a good samaritan. They simulate a scenario in which Patrick drops his wallet, and Man-Ray must return it to him. Man-Ray attempts to give Patrick his wallet, but Patrick denies that it's his wallet even though he agrees with Man-Ray's logic.