"Bigger than expected refund." As I understand it, the tax tables themselves did not change. At the beginning of the year, many people got $12 or so more per 2-week paycheck, but would end up giving it back at the end of the year. If true, and I doubt the tale, the "son's" refund was due perhaps to hours worked or something.
Anyway, the bouncy scores points for the required conversion element, as well as having approving onlookers. However, we are missing the requisite "So" beginner. Overall entertainment factor, very poor. I give it a D.