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Griffin, I think this counts as a pun:
Sean wasn’t sure if he should chew Raymond out or say, “I’m sorry.” “Listen. We’re missing the assignment! Did he just say something about footnotes?”
“The bottom line is competition,” Raymond went on, as though Sean had not spoken. “I didn’t ask for it, but I’ve got it.”
— from A Semester in the Life of a Garbage Bag
Raymond is clearly riffing on “footnotes” when he switches the subject and uses the phrase “the bottom line.”