There's these three guys and they're out having a relaxing day
fishing. Out of the blue, they catch a mermaid who begs to be set free in return
for granting each of them a wish.

Now one of the guys just doesn't believe it, and says, "Ok, if you
can really grant wishes, than double my I.Q."

The mermaid says, "Done."

Suddenly, the guy starts reciting Shakespeare flawlessly and
analyzing it with extreme insight.

The second guy is so amazed he says to the mermaid, "Triple my I.Q."
The mermaid says, "Done."

The guy starts to spout out all the mathematical solutions to
problems that have been stumping all the scientists of varying fields: physics,
chemistry, etc.

The last guy is so enthralled with the changes in his friends, that
he says to the mermaid, "Quintiple my I.Q."

The mermaid looks at him and says, "You know, I normally don't try
to change people's minds when they make a wish, but I really wish
you'd reconsider."

The guy says, "Nope, I want you to increase my I.Q. times five, and
if you don't do it, I won't set you free."

"Please," says the mermaid. "You don't know what you're
asking...it'll change your entire view on the universe...won't you
ask for something else...a million dollars, anything?"

But no matter what the mermaid said, the guy insisted on having his
I.Q. increased by five times it's usual power.

So the mermaid sighed and said, "Done."

And he became a woman.