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In this short film, a young couple have found themselves in substantial debt, having refused to repay a loan to the bank. Tense and fearful of the repercussions, the couple are unsure of what to do, but if they fail to repay the loan, they will face imprisonment and lose all their finances. The whole film takes place in the comfort of the couple’s home, as they contemplate their situation. ‘Absolute Value’ is a film ultimately about dilemma and being forced to make a decision.