The point of intoxication at which a strictly heterosexual person may go so far as to produce and offer a great sum of money (forty dollars) to a sober, heterosexual friend of the same sex in exchange for sexual favours.
It should be noted that while sober, this offer would never be made under any circumstances, and is absolutely undesired by the sober friend, in order to meet the truest sense of the meaning.
Drunk Friend (holding two twenties): "Hey, man, I will give you this forty dollars if you suck my cock."
Sober Friend: "Man, you must be forty dollars drunk. And no."