Later in the episode Kim explains: When I tell you things and you don’t listen, it’s a huge insult to me. It makes me feel like I don’t matter. How does Louie respond to Kim’s feedback? He changes the subject, entirely and completely. But wait—Kim is talking about red roses, and Louie is talking about red roses. Same topic, right? But it’s not. Kim is using the red roses to raise how she feels unseen and unheard. Louie walks right past the topic of how Kim feels and talks instead about his own topic: how he feels unappreciated. There’s nothing wrong with that reaction or that topic, but it has
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