The ship was sinking fast and four sailors were able to get a lifeboat into the water and climb into it safely.
They decided to have a cigarette and relax a few moments before starting their journey to safety. The cigarettes were dry, but all their matches were wet and they had no way to light their cigarettes.
Finally, one of the sailors came up with a solution. He threw a cigarette overboard.
This worked well. They were able to smoke, because ...
... the lifeboat had become ONE CIGARETTE LIGHTER
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