A small business owner in financial trouble was told by his accountant that he needed to cut staff The accountant said, ""Jack and Susan have the highest salaries, so one of them will have to be laid off."" The owner replied, ""Susan is my best worker, but Jack has a wife and three kids. I'll have to think this over, and maybe discuss it with both of them."" The next morning, the owner waited for his employees to arrive. Susan was the first to come in, so he said to her, ""Susan, I've got a problem. You see, I've got to lay you or Jack off and I don't know what to do."" Susan replied, ""You'd better jack off. I've got a headache.""