The calories come from the alcohol. Alcohol is 7 calories/gram. Michelob Ultra is 4.1% alcohol by volume. Here’s the math. 355 mL x 0.041 = 14.555 mL. Times the density of ethanol (0.79g/mL): 14.555 x 0.79 = 11.49845g.
11.49845g x 7 cal/g = 80.48915 cal. Add the 16 calories to that and you got your 96 calories.
Natt the Hat
I think your friend's issue revolves much more around her boyfriend and views of male figures in general than it does sexuality (or specically sexual preference). Does she have trouble with men in general (meaning, does she date a lot of dicks-- no pun intended-- you said this one was one, right?)? Women who consistantly end up with dicks tend to have father issues (alcoholic, abusive or simply unavailable) that manifest themselves in their choices of men and their subsequent relationships. It would sound to me as if she is interested in you more as the only viable option-- by default-- for emotional fulfilment rather than a real sex interest (not vitiate your allure). Sex for her is the roundabout way of confirming this. She obviously has a certain degree of confusion, which fits this model as well. It's hard to theorize much more without hearing about her current and past relationships and background in greater detail, but even gross generalizations paint some sort of picture.
As for the Michelobe question, while it may contain 2g carbs and 2g protein, the rest of the 80 other calories (you said it was 96?) come from ethyl alcohal which yields 7.1cals/g (Kcals for technicality freaks). Light beers tend to contain 1-2% less alcohol and 1/2 or less the quantity of carbs as regular beer (it varies a lot depending on make suposedly, but I don't know I'm a hard liquer man anyway).
It’s late, I refuse to reread my drivel, goodnight.
She just hasn’t met the right guy yet. He he he;)
Alchohol has 7 calories per gram. So there might not be any hidden carbs after all.
-jason
I don’t really know why your friend pulled a 180. I have seen similar situations with girlfriends of mine. However, they have hinted at experimentation with other women. I think they do this jokingly, initially, like your friend, to kind of break the ice, but I think they are truely interested in experimenting with the same sex or with both sexes!! My friend Cody, always hinted at having a threesome or just being with another girl, but when situations arose she always shyed away. Recently, she told me she finaly had another woman go down on her.She said some of the same comments as your friend, in terms of feeling very comfortable with this “friend” of hers. She said when her friend went down between her legs it just felt natural and very good. She said she was very soft and gentle and just made her feel so comfortable. She also said she had 2 of the best orgasms she has ever had!!! (except the ones she had had with me!!!). Anyways, She kept stressing that point of feeling comfortable, so that’s probably what your friend saw or was attracted to, about you. She probably felt like she could trust you and feel good without the uncomfortableness of a first time experience with someone else. I would just let your friend know that your not interested but be supportive of her position. Maybe we can hook her up with my friend Cody!!!
I had lunch with her today and we had the “I’m not willing to risk ruining our friendship so if you want a woman, let’s find you one” talk. It wasn’t a coincidence I took her to Hooters. 
I’m thinking the “comfortable” thing in sex is a lot more important to women than I realized. I’m sort of ballsy and “out there” when it comes to taking on risks/trying new things and most women aren’t. I know this is very much the case when it comes to taking physical risks (skydiving, white water kayaking [I don’t swim], rock climbing, repelling, driving fast) because even my guys freak on me when I do this stuff and my female friends don’t even come with me to watch. I never parlayed that into sexual activity, at least not consciously, but it makes a lot of sense.
Hhhmmm, maybe we should hook her up with your friend…