The book the Marquis de Sade's "Justine" is recommended to a woman seeking material for her nine-year-old son.
There are lengthy close-up views of a woman's rear while held prisoner and of a woman's breasts while sunbathing, and glimpses of breasts while bathing. Some men are seen wearing only towels in a washroom.
There are numerous scenes, some brief and some lengthy, of a male toddler and preteen boy and girl, ranging from toplessness to full rear and frontal views with visible genitals, while bathing or running around playing. In one scene the toddler sits on a helmet and uses it to go to the bathroom.
The only possibly sexualized nudity is of a woman who is coerced to strip. We see her only briefly, curled up with arms and legs hiding all private parts.
A woman helps another woman undress to undergarments, caresses the woman's leg, and they kiss. Hands briefly cup clothed breasts.
We hear a recording of a man and woman beginning to make out. It's not explicit.
One line of dialog making an inappropriate and incestuous suggestion is obtuse enough that younger viewers, if any, would likely miss it.
A song repeats the lyric, "How hot was the breast in your hand?"