What I Loved
I really enjoyed the dialogue in this piece. Considering it was mostly dialogue, I think you did incredibly well! I laughed when they laughed and cried when they cried (if it happened I would have). It's good to see some punchy, concise humor done well.
At that, I think the script was just as long as it needed to be. Everything happened as needed and when. I never felt bored and connected to both characters in their situation. I would definitely watch this and seeing that it's 'In Development' pleases me. If you don't mind, I'd like to see it when it's completed!
What I'd Love To See
Personally, I enjoyed the two characters but I could see where someone else would say they're really just the same person in different situations. As an exercise perhaps, you could try writing two characters with drastic personality differences and see if it works.
I bet you could get just a hair more humor out of the final scene with some gore. It'd be dark humor but I think seeing the blood splatter out the guy's head after this pleasant conversation would definitely be funny. OK, very dark... maybe I'm just a terrible person.
As far as friendly advice to technical aspects, you can avoid rewriting the scene headings between the living room and kitchen by writing 'Intercut Jackson/Steven' after establishing their locations respectively as per John August --- https://johnaugust.com/2005/intercutting.