Film Comment has announced the results of its year-end poll, and the top film is Wendy and Lucy, Kelly Reichardt’s heartrending drama about a homeless woman and her dog. I’m not going to argue with that one, as it was my favorite film this year. I’m disgusted, though, that the Motion Picture Association of America has saddled the film with an R rating on the basis of a few swear words. It’s one of those ratings intended not to protect children from the movie but to protect parents from their children’s questions about the movie.