The worst paid employee
The IRS got suspicious that a fishing boat owner wasn't paying proper wages to his staff, so they sent an agent to investigate.
The agent climbed aboard the boat and said, "I need a list of your employees and how much you pay them."
The boat owner replied, "Well, there's Clarence, my deckhand. He's been with me for three years. I pay him $1,000 a week, plus free room and board.
"Then there's this mentally challenged guy. He works about eighteen hours a day and does almost all the work around here. He makes about $30 a week, pays his own room and board, and every Saturday night I buy him a bottle of Bacardi and a dozen Budweisers so he can cope with life. He even gets to sleep with my wife occasionally."
The IRS agent frowned and said, "That's the guy I want to talk to — the mentally challenged one."
The boat owner nodded and said, "That would be me. What would you like to know?"