Penny ruins the cushion of Sheldon's seat on the couch and he brought it to Penny's dry cleaner. However, he doesn't trust her dry cleaner because he also makes keys.
Jerry's maid comes. Jerry feels guilty for not cleaning his own place. He could, but he chooses not to. The maid has a comparative advantage and may even have an absolute advantage.
Harold, a tax auditor, visits Miss Pascal at her store to audit her because she paid only 78% of her taxes for the year. She gives him a hard time and states that she intentionally did not pay taxes for spending that she does not support. Miss Pascal mentions some ways that the government spends taxes.