In his State of the Union, the President asked Congress for $300 million for poor kids in the inner city. As there are, officially, 15 million children in America living in poverty, how much is that per child? Correct! $20.

Here’s your second question. The President also demanded that Congress extend his tax cuts. The cost: $4.3 trillion over ten years. The big recipients are millionaires. And the number of millionaires happens, not coincidentally, to equal the number of poor kids, roughly 15 million of them. OK class: what is the cost of the tax cut per millionaire? That’s right, Richie, $287,000 apiece.

Of course, there’s an effective alternative to Mr. Bush’s plan – which won’t cost a penny more. Simply turn it upside down. Let’s give each millionaire in America a $20 bill, and every poor child $287,000.