答案解析：
C
整個過程中，都是在講新年計劃，而男方說的是女方不用擔心，因為已經有Paolo可以kiss了，而自他們卻沒有。不過女方說，Paolo在Rome回不來。所以，在跨年之夜，他們都找不到kiss的對象。

聽力原文：

Rachel: Hey, do you guys know what you're doing for New Year's? (They all protest and hit her with cushions) Gee, what?! What is wrong with New Year's?
Chandler: Nothing for you, you have Paolo. You don't have to face the horrible pressures of this holiday: desperate scramble to find anything with lips just so you can have someone to kiss when the ball drops!! Man, I'm talking loud!
Rachel: Well, for your information, Paolo is gonna be in Rome this New Year, so I'll be just as pathetic as the rest of you.
Phoebe: Yeah, you wish!