TOES???

Samuel asked Daddy to open his box of hot wheels this morning.  After opening the box Daddy went through the cars asking Samuel what each one was:

D:  What's this one?

S:  Ambulance

D:  This one?

S:  Fire Truck (and so on......)

D:  How about this one?

S:  I don't know. What is it?

D:  It's a Tow Truck

S:  IT PICKS UP TOES?