"A Young Man At A New Year’S Party" joke

A young man at a New Year’s party turns to his
friend and asks for a cigarette.

'I thought you made a New Year’s resolution to quit
smoking,' his friend says.

'I'm in the process of quitting,' the man says.

'Right now, I am in the middle of phase one.'

'What's phase one?'

'I've quit buying.'

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