(Numero Series #2) "Magiging CPA rin ako" is the personal mantra of Crist Second Estevar. To be a Certified Public Accountant is his priority. He's persistent for it. He knows he's smart and strong enough... but only in accounting. Because when it comes to Alejandro Castillaño, his best friend; he's not strong, he's weak. He's not smart either, he's stupid. Mayroon siyang sikreto at iyon ay ang nararamdaman niya para sa kanyang kaibigan. Palagi niyang iniisip na sana hindi lang sila nakakulong sa salitang 'best friend' at 'sex' lang. Na sana pwede kahit imposible. Inspired by the Thai BL Series, Theory of Love.