Ep 21. The Muffin Tops

Jerry, George, Elaine, and Kramer come up with the idea to sell just the muffin tops of a bakery's muffins and discard the bottoms.

Elaine finds out that her boss Mr. Lippman is going out of business and decides to pitch the idea of selling the muffin tops to him. Mr. Lippman is impressed with the idea and agrees to invest in it.

Meanwhile, Kramer takes a job at the bakery where they get their muffins and begins to collect the discarded bottoms in trash bags. He later tries to resell them as "Kruger's Industrial Smoothing" material to a local company.

Jerry and George realize that they need Elaine's assistance in pitching their idea to Mr. Lippman and fear that they may have lost her trust after she catches them trying to steal muffin tops from a competitor's bakery.

As the idea progresses, Elaine decides to bring Peterman in on the investment, but he is only interested in the muffin bottoms as he believes they are the "stumps of the muffin tree." This causes a rift between Elaine and the rest of the group as they refuse to go forward with the idea.

After a series of events, including a truck filled with muffin bottoms getting stuck in the Lincoln Tunnel, the group decides to give up on the muffin top idea altogether. However, they are approached by Newman, who offers to take the muffin bottoms off their hands for a price, which they accept.

The episode ends with Newman driving away in a truck filled with muffin bottoms as the group reflects on how their idea failed, but they made a profit in the end.

Overall, this episode explores the themes of entrepreneurship, the value of teamwork, and the consequences of greed and selfishness. The characters' individual goals clash with each other, but they ultimately learn to work together and make the best of a failed idea.