DAILY BRIDGE CLUB

Cy the Cynic and I were sitting in the club lounge when a player came over.

“My partner is a CPA,” he told us. “He says trying to figure out percentage plays as declarer drives him nuts.”

“When accountants go mad, do they start to hear invoices?” Cy wondered.

My friend had been declarer at today’s 3NT.

“I won the first diamond with the ace,” he said, “and ducked a club. East returned the ten of diamonds, and I took the king and led the ace and a low club. With a 3- 3 break, I would have had two club tricks and nine in all. As it was, East took two clubs and led a heart. So I won, cashed the king of spades and finessed with the jack.”

“I made 3NT, but my partner produced some calculations and said I should have led a spade to my nine at Trick Two. If the ten won, I would still succeed if the queen fell under the A- K.”

As best I can tell, the two plays are about equal. No doubt some mathematician ( or CPA) can say exactly. Both work as the cards lie. DAILY QUESTION You hold: dealer, neither side vulnerable. What is your opening call?

ANSWER: I certainly wouldn’t enjoy opening the bidding with this barren hand, but it has two and a half defensive tricks and a pair of jacks that are supported by higher honors. Hold your nose and open one club. Opening with a “prepared bid” on a three- card club suit is unpleasant, but opening one diamond would entail even more risk. South dealer Both sides vulnerable