Passion Fish (1992)

Woman in wheelchair tentatively reaches down her pants between her legs. She then reaches to touch her breasts under her sweater. She stops and gently cries.

Man's chest is exposed by his unbuttoned shirt while laying on a bed with a woman.

Flashbacks to man/woman sex encounter on a bed which shows no explicit nudity, just some sensual touching.

Bath scene between nurse and patient where back is exposed (no breast shown).Scene where man and woman kiss.Scene where man and woman touch backs, arms, below breasts (clothed, no nudity)