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Debra (Patricia Heaton) reads an article about the happiness and contentment brought about by working at home. When Ray comes home late and stressed out (again!), Debra helpfully suggests that he transform a room in the house into his office--complete with fax machine, computer modem and, satellite dish. Unfortunately, Ray doesn't get much work done, but now he has a swell place to hang out and waste time with his friends (including sportscaster Pat O'Brien).