(Frasier has just handed Martin 4 Sonics tickets)
Martin: Looks like I owe you an apology.
Frasier: An apology?
Martin: Well, last October you said we would go to a game together, but I thought that was just a lot of talk.
This refers to the October episode, "The Bad Son", in which Frasier, in telling Martin he doesn't want him to move to the retirement home, says that he wants them to do more things together, including going to Sonics games.