Elaine: You know, I'm going as a beard.
Jerry: A beard?
Elaine: Yeah. This friend of a friend knows this banker guy. He's, I don't know, 30 years. Unbelievably gorgeous. Of course he's gay.
Jerry: Yes.
Elaine: So anyway his boss has a box at the Met and he invited us to see Swan Lake, which is fine, but he's afraid that his boss can't handle his orientation, so I'm going along as his date.
Jerry: Why are you doing this?
Elaine: Swan Lake, at the Met.