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The taboo attraction between the Bengali bhabhi and her Nepali devar intensifies as she 'accidentally' brushes her hand against his crotch while reaching for the mouse. He stiffens, not from Excel's complexities, but from her touch. She bites her lip, a mischievous glint in her eye, and whispers, "You're learning fast, beta. Let's learn something... more practical." She leans in, her breath hot on his ear, as she begins to teach him the art of desi pleasure, one spreadsheet at a time.