ROMANCE MATHEMATICS

Smart man + smart woman = romance
Smart man + dumb woman = affair
Dumb man + smart woman = marriage
Dumb man + dumb woman = pregnancy

OFFICE ARITHMETIC

Smart boss + smart employee = profit
Smart boss + dumb employee = production
Dumb boss + smart employee = promotion
Dumb boss + dumb employee = overtime

SHOPPING MATH

A man will pay $20 for a $10 item he needs.
A woman will pay $10 for a $20 item that she doesn't need.

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