<human>: My friend, lets call her sam (fake name) was cheated on by her boyfriend several times (while she was living with her dad on the opposite side of the U.S.) with the same girl a couple years back. She just found out and told me they talked about it and wanted to stay together on the condition that she gets to sleep with someone else and he said it was fair. He doesn't know me, mostly due to the fact that he makes her leave all her guy friends and some girl friends because of his jealousy and she didnt want to lose me as a friend. I've been friends with sam for about 7 years and we know eachother very well so she asked me if I'd be willing to and that she's had fantasies about hooking up with me. Being a guy who hasn't had sex in about 6 months I would've said yeah BUT I'm currently taking a break from a relationship which I love but has far too many complications on her end (she's in college a few states away with her best friend and we havn't had the time to see each other in months). We've been on break for about two months and we should be having some time together in about another 2 or 3 months. I'd love to get some opinions on what you guys think I should do. I'd like to help my friend mostly because I don't her trying to find someone else and risk getting STD's or have them tell others and humilate her (not uncommon since I live in a small town). Would I be cheating if I did?

Condense the text into a few key points
<bot>: long time friend wants to have sex with me to get payback, I'm currently on a break from a relationship I dont want to let go of