[Jerry, George and Kramer are on the sidewalk looking at Jerry's black Saab, which is crammed in the stairwell to a below street-level apartment]
George: How do you suppose they did that?
Kramer: Well, there's no logical explanation. All right. Well, shall we go home?
Jerry: Well, what about my car?
Kramer: Well, Jerry, you can't deduct it now.