The accountant says, "Before we begin, I'll need to ask a few questions."

He gets his name, address, social security number, etc. and then asks, "What is your occupation?"

The man replies, "I'm a whore."

The accountant balks and says, "No, no, no. That will never work. That is much too crass. Let's try to rephrase that."

"Ok, I'm a prostitute."

"No, that is still too crude. Try again."

They both think for a minute, then the man says, "I'm a chicken farmer."

The accountant asks, "What does chicken farming have to do with being a whore or a prostitute?"

"Well, I raised over 5,000 cocks last year.