What do you think is the BEST episode of The Office?

Doesn't have to be your favorite episode, but the best episode.

My answer is "The Surplus" S5E10.

It has so many funny/iconic moments. Oscar explaining what a surplus is to Michael, Jim and Pam being on different sides of chairs vs copier, Hank "helping" pick one, Michael pouring sugar into his soda, and the best part-Jim getting revenge on Pam at the end.