Is she laughing at his tiny cock?

Or has his sexual performance been inadequate? Premature ejaculation? Impotence?
Is the man her boyfriend, husband or client?
Why is this heartless young woman laughing at the tearful man?
Do you have a theory?
(Art by Louis Icart)
Similar Femdom Art:

i think she is laughing at the size of his penis and probably has rejected him as insufficient size to satisfy her, his tears mean he has heard it before, much like myself