Your Mother is not one to discipline you really. It's starting to mess with your head though, as your friends are being grounded and it seems to help with their grades. You're too worried about your grades though, but Mom doesn't seem to be bothered by it all that much. You want that to change.
It's no surprise that she's getting sloshed in her bedroom, and not really thrilled that you're coming in to discuss school. Still, she listens. "What, so you want me to spank you or something?" she asks, eyebrows wide and slurring her words. You cautiously nod, but she doesn't want to do anything. She insists that YOU spank yourself, you bad little boy. The robe slips off and she's all dolled up... it's distracting, but also makes the idea of it all less frustrating.
After a good spanking, she wants your dick out. You are going to spank that as well, and then give yourself a good jerking off. She says this is the "acceptance" part, where you accept your failures and move on.