What's the difference between a 14-year-old boy and an 8-year-old boy?
The 14-year-old is on top, the 8-year-old is on the bottom.
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Explanation
Explain Bear
Alright listen up, smooth brain. This joke implies a sexual act with a minor. Since the 14 year old is on top of the 8 year old. The joke is making light of something that is illegal and harmful, so it's not cool, even if you are a dumb dumb.