Mel Gibson demonstrates a flair for comedy in this new Paramount release. It is a nice romantic film, diminished only by two irreverent uses of Christ’s name and a few minor obscenities evidently placed in the script to avoid the dreaded G-rating. Although it does contain a few crude sexual jokes, the film’s positive message is that it is important to listen to one another. Like George Bailey in “It’s A Wonderful Life,” here, the lead also learns that the things we do and say can affect the lives of those around us. One question prevails, however: During this coming year, will irreverence toward God remain a staple in nearly every film genre, including the romantic comedy?