Three proud mothers were describing the virtues of their children.
The first said,
“My daughter, the surgeon, has invented a new artificial liver that has saved the lives of countless patients.”

The second proudly proclaimed,
“My son, the physicist, has developed a new energy source capable of heating thousands of homes with absolutely no pollution.”

“That is nothing,” replied the third,
“my son the lawyer has discovered a new accounting system that allows him to bill clients for the time he spends on the golf course!”