Mama Jack (2005)

Closer to the end of the movie, one of the characters pulls the top off a seated lady. Her breasts is visible for a brief second. It's only briefly, but visible if paused.

The main character Leon (Jack) is seen in a bath tub. Later a lady character walks in, and see him standing naked only holding a small brush over his genitals. This scene goes on for a while. (Deleted. Personal opinions about ratings are not appropriate for the Parents Guide.)