I always try to give my movies as much realism as possible. Spankings are meant to teach a lesson and there is no point in spanking a girl that is not naughty. This girl, Sara was an accounting student that both me and my brother let do our taxes. My brother was smarter and had his taxes redone. I was dumb enough to send them in. Luckily I sent them in early, they were sent back to me with a note that said if I turn these in like this I would likely get audited. Now Sara had often joked with me that someday she might have to "make one of my movies" because she needed the money. After I got my taxes back....well let's just say one thing lead to another and this young lady wound up getting a much needed spanking.