Question: How come Fred can't accept the briefcase from Barney and Betty at his promotion party?
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Answer: When Fred received said promotion, the first order of business Vandercave gave him was to fire Barney. Since Barney would thus have no source of income, the order comes into conflict with his loyalty to his friend; his guilt makes him feel that the gift is something Barney can't afford and which he, Fred, doesn't deserve.
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