Two months till Spring, horrid weather, Christmas debt, and income tax: January 24th is officially the most depressing day of the year. Except for robots. Because robots don't pay tax.
A furious robotics researcher is clutching a sheet saying "Income Tax due Jan 31", bouncing a desk calendar dated Jan 24th towards a window showing rain, cloud, and gloom. He yells at his robot "DON'T LOOK SO SMUG!" The robot is shrugging with hands spread, smirking. From its head comes a thought bubble: "ROBOTS DON'T PAY TAX."