Swamp land in Florida
Morris and Bernard meet in a restaurant for a business lunch. Morris says, "I have a good deal for you, Bernard. When I was at the zoo recently, I happened to pick up an elephant they didn't need anymore. I could let you have it for $3000."
"Morris are you crazy?" Bernard responds. "What am I going to do with an elephant? I live in a third floor apartment. I barely have enough room for my furniture. Why in the world would I buy an elephant?"
Morris says, "OK, I could let you have three of them for two grand."
"Aha!" says Bernard. "Now, you're talking!"