LayOFF PennyLane:
When the Boss had to cut back on expenses, he was in a quandary over who to lay off. He had it narrowed down to one of two people, Debra or Jack. It was a very hard decision; they were both good workers. Rather than flip a coin, he decided he would talk to the first one he saw the next morning about laying one of them off.
Debra came in the next morning with a horrible hangover after partying all night. She went to the cooler to take an aspirin. The Boss approached her and said, "Debra, I've never done this before, but I'll either have to lay you or Jack off."
"Could you jack off?" she says. "I feel like shit."