智商税

智 = 日 + 知 : In the space station's bathroom (Ø4), the sun (日), Francis Bacon (知) and James II of England (zh) are competing for who's the most knowledgeable of them. They all present each other their smartphones (智能) on which they use apps to determine their IQ (智商). In the end it turns out that they are all retarded (弱智).

商 = 立 + 冏 : In front of the anglepod, Sherlock Holmes set up a pop-up store. He sells velvetleaf plants which he put in vases.

商 = 立 + 冏 : In front of the anglepod, Sherlock Holmes set up a pop-up store. He sells velvetleaf plants which he put in vases.

税 = 兑 + 禾 : Sheldon Shrimp opened an exchange booth in the Eiffel Tower's bathroom, and shortly thereafter a tax collector visits to collect the tax. Sheldon's business was rather mediocre though, so he can only offer a bowl of cereals as payment.