Free Willy 3: The Rescue (1997)

Jesse: I'm not a whaler.
Max: So?
Jesse: I'm sort of the opposite.
Max: A whale?

Max: Why do you care, anyway?
Jesse: If one of your friends was in trouble, wouldn't you try to help him?
Max: If I could.
Jesse: My friends are whales.

Whaler: So what're you gonna be when you grow up?
Max: Your boss.