HOW MANY wrongs make everything right?

Breakups happen.
Boy meets girl.
Boy likes girl; girl likes boy.
Boy and girl decide to sleep with 3 other people first, to avoid the rebound relationship.

Newly single New Yorkers Sarah and Matt aren’t looking for love, but may have found it, ready or not. To avoid the ever cliched rebound, they devise a plan turning conventional laws of dating on their head, leading them to question: HOW MANY wrongs make everything right?