Fourteen-year-old Thai-Alabama mix trans boy escort Somsri arrives with her party in a Mercedes for an Atlanta New Year's Eve party at the State Farm Arena. Having been under an old fat guy all afternoon has put her in the mood for someone younger. The three valets parking cars for the party meet the bill, especially the shy one, Cody.
14-year-old Jamie works on a leaf-removal crew to try to support himself and his sick mother. He doesn't make enough and it's Christmas time. His boss has already seduced him and now tells him he has a rent-boy add-on service for the business and Jamie could cover his financial needs. Will Jamie sign up? A customer contracts for a sample to help Jamie decide.