“13 Going on 30” has a sweet innocence, but it also has a breadth of unacceptable content, which may especially alarm parents since the movie is highly appealing to young girls. Jenna’s boyfriend runs around her house in nothing but a towel and then pulls it off to give her a little show, but she quickly opens an umbrella to cover his nakedness. She often grabs her adult breasts in disbelief that this new body is really hers. Each adult situation is distasteful to Jenna and her 13-year-old mind. The film also contains sexually related dialog, crude language and profanity. The redeeming value of this film is that Jenna does the right thing and presents a clear message that being who you are is better than being what others want you to be.