Dad's away on business while son cares for his work-tired mother with his massages; while dad never appears on-panel his existence is recognized in dialogue in more than one page, qualifying for the "presence rule" according to the tag definition.
A son lives with his mother while his father is away on a business trip. To ease his mother's burden while she is away at work, the son learns how to give massages but as he comes into contact with his mother's soft skin, he begins to see her as a woman. Upon learning of his feelings, the mother tries to resolve the situation peacefully but is moved by her son's affection and ends up accepting his feelings...