MILKING FAILURE
JUST when everyone was about to forget Ashlee Simpson's embarrassing "Saturday Night Live" appearance last October, Jessica's punky sister has two tracks on her latest album, "Beautifully Broken" and "Who Will Help Me When I Fall," about being caught lip-synching. Her manager/preacher/father, Joe, is milking the incident to promote Ashlee's second CD, "In Another Life." "There's no way to run away from failure, because in everyone's life, you're going to meet it," he told MTV. "So we try to teach our girls the way to do it is head on. Pick yourself up, dust yourself off and go at it."