any idea where this is from?

I recognise the art from a game called Hakoiri Musume but I can't really tell you who the artist or the company is... Sorry.

wow... what a whore...

In my opinion, one does not become a whore unless you charge money for sex.

As if doing it for free is much better?

You're a prostitute if you charge money

found the official site.
http://www.ume.gr.jp/product/dz/namamusu/namamusu.html

The source in question is called "Nama Musu" (even though the kanji looks like it reads "Nama Musume"), which seems to be an animated version of Hakoiri Musume. Both games were developed by D'z. Also, the girl's name is 東條 瑞穂 Toujou Mizuho (Japanese order).