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David is struggling through an accounting study session after his friend bails on him. Frustrated and overwhelmed, he's surprised when Nauti drops by and offers to help--revealing she has a master's degree in accounting. To make the material more engaging, she turns the lesson into a playful game that raises the stakes with every correct answer. As the tension builds and the competition heats up, their study session quickly shifts from academic to intensely flirtatious, leading to an unexpected and intimate connection.