Bill was the manager of a big corporation’s office in the financial district. 

One day the president called him into his office. He told Bill that due to the recent downturn in the markets the company would have to make some cutbacks and either Jack or Susan would have to be laid off.

Bill was distraught, he had worked with Jack and Susan for years, they were both great at their jobs, what could he do, how could he decide?
Bill looked at the Company President and said “Both Jack and Susan are great workers and great people, how can I possibly decide who to fire?”
The President was sympathetic to Bill’s dilema: “I suggest you use a random decider…the first one that uses the water cooler in the morning should be the one you fire.”
“OK, I guess that’s as good as any other method, I’ll do it” replied Bill.
The next morning Bill waited for Jack and Susan to show up.
Susan was the first arrival and after removing her coat walked straight to the water cooler.
Bill’s decision had been made for him! He called Susan in to his office.
“Susan I have a terrible problem.”

“Oh no! Can I help?” replied Susan.

“Well you see, I’ve got to lay you or Jack off and I don’t know what to do?”

Susan replied: “Do you mind jacking off as I’ve got one hell of a hangover this morning.”