Incest Seduction/Wrestle and tickle your sister
She's putting on such an obvious show for you and making herself as vulnerable as possible. She couldn't advertise it any more if she wrote it on a billboard. If you didn't already want to, you'd feel obligated to take the bait just to make her feel better.
"Is this a shame?" You reply, thrusting your fingers into her armpits.
"AAAHahaha! Hey!" Kim yells, squirming about on your lap. She lowers her arms but that won't stop you. Before she has even clamped her arms to her sides you've already switched to both sides of her neck. Her head bobs around and her arms cross in front of her face trying to pin her shoulders against her ears. But that only opens up her armpits again.
"What's really shameful is how bad you are at defending yourself!" you goad your sister.
"HA! Ahaha! But I- haven't had- any prAAH-ctice!"
Kim rolls herself around until she faces down toward your lap, giving you less access to her sensitive spots as your hands come to rest on her back. Of course it doesn't take long for you to reassess your target. Tucking your hands into her sides just under her shirt, you dance along either side of her midriff.
"BAAAHAhahahah! Ah! Ah! Buah!"
Your sister claws her way down your legs, dragging her body behind her. She's now half off of the couch, her upper body just out of your reach. You grab at her legs trying to contain her squirming and prevent her from kicking you in the face.
"Th-at all?!?" She huffs, almost out of breath.
You're just getting started! Grab her legs and pin her to the carpet!
She's always been a glutton for punishment. Tickle her ass.
Probably best to end it. Yank Kim back onto the couch by her shorts.