P.R.O.F.S. (1985)

If the film was submitted to MPAA, it would get an R-rating for nudity. Many sexual references throughout the film. Not many graphic nudity except for one scene where a man and a woman have sex. You can clearly see both breasts of the woman which the man kisses for a bit. Then they kiss and straddle each other in two different positions. The woman's breasts are still visible. Then it is implied that they have sex.After that, they wake up in the morning. But this time, you can't see breasts from the woman as she is covering them with sheets.