Comedy Central's Stephen Colbert returned to the airwaves from a holiday break Monday night with some thoughts about the final deal to avert the "fiscal cliff," which increases the tax rate of top earners.

"Thirty-nine-point-six percent, Mr. President? How is Kimye supposed to afford a baby now?" asked Colbert as a picture of celebrity couple Kanye West and Kim Kardashian flashed onscreen.

Check out the complete "Colbert Report" segment below, as well as the comedian's plan to take advantage of a loophole in the tax rate agreement.