BB#2, 5 years old, from the backseat as I was driving to the library: “What does L-k-b-o spell?”
[Thinking pause.] Me: “Oh, you mean L-C-B-O?” [I explained]
BB#2:”So, what would L-K-B-O stand for?”
We determined Liquor Kangaroo Board of Ontario would work. And be really funny.