No actual nudity or sex, only implications.
A couple who cannot be physically together will arrange to have phone sex as a date.
Woman in shown undressing and taking a bath (only her face, upper chest and bare feet are shown).
Man (wearing a bathrobe) is shown preparing for masturbation by putting a lotion, a roll of toilet paper and a DVD with some pornographic film on his bedside table. Then he winks at the camera and puts some lotion on his palm.
A woman in a bathtub and a man wearing a bathrobe are having a raunchy telephone conversation. The man is sensually licking his lips and touching himself (nothing graphic is shown).
As a protagonist's masturbation fantasy, a scene with a man and a woman in a bathtub and in bed, caressing and kissing each other, is shown. Only their faces, upper chests and bare feet curling in ecstasy are visible.
Some double entendres in the dialogue.