Lenny Freeman is a straight-laced old-school accountant with a dream; to become a famous stand-up comedian       The problem is, Lenny is not very funny       Not even close       When his mother dies, leaving him nothing but debt and her '53 Oldsmobile, Lenny hits the road to chase his dream and head to Vegas to audition for Monte Guy's annual "Stand-Up Stand-Off"       Along the way (and against