Elaine and Jerry renew their sexual relationship after coming across a soft-core pornographic film, but, to protect their friendship (which Jerry refers to as the "this" between himself and Elaine), they set ground rules for their future escapades (the "that"). They pride themselves on having finally come up with the perfect template as friends with benefits (which include "no phone calls the day after", "spending the night is optional" and no kissing), though George doubts that their deal can work. On Elaine's birthday, Jerry inadvertently offends Elaine by giving her $182 in cash as a gift and a card that reads "To a wonderful girl, a great pal, and more". Kramer, on the other hand, gets Elaine a bench which she had wanted and gives her a card with a touching poem by William Butler Yeats. Jerry wants to end the agreement, but Elaine admits that she wants a full-fledged relationship (the "other") and can no longer conform to the established rules. Realizing that he and Elaine can't simply go back to being friends that easily, Jerry re-instigates their romantic relationship, providing Elaine with "this, that, and the other".