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Quote from Niles in How to Bury a Millionaire

Frasier: You know, if this siege is going to continue you might have to tighten your belt a bit. Perhaps we should make up a list of your expenses.
Niles: All right. Oh, no, no. But not with that pen. That once belonged to Noel Coward. I just purchased it.
Frasier: Well, it is stunning, Niles, but you know if you're going to be economizing perhaps you'll have to forego the decorative antique pens.
Niles: Could we at least review my list before making any drastic decisions?
Frasier: Very well.
Niles: That's my rent. That's insurance.
Frasier: You pay that much in rent?
Niles: Well, that includes the building newsletter.

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