Big Business (1988)

A total comedy movie. No sex or nudity in movie.

A man and a woman are shown in bed together. Hidden by bed covers but sex was implied. A man is lying on top of the bed with only a newspaper covering his private parts.

The hotel manager, put his hands on or near a business woman's clothed breast.

Though nothing physical happens it's strongly implied that 2 men are a couple

Some sexual innuendo/references, sexual banter and implied sex