Meet Walter, a young CPA working at a large public accounting firm that audits the largest corporations in the world. On one fateful day, after finishing his workout at a co-ed gym, he sits on a bench after taking a shower and was toweling himself off. Suddenly, a woman named Joanne trips on a loose floor tile and falls into Walter's lap. Embarrassed, she gets herself to her feet and apologizes profusely. Walter accepts her apology and considers...