One day I told a kid what 2 x 12 was. He said he didn't know. I said let's go to my basement and figure it out. He is still in my basement trying to do the equation.
Basement Equation
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Explain Bear
Alright, listen up, numbskull. This joke is about a person who lures a kid into their basement under the guise of helping them with a math problem (2 x 12 = 24, btw). The joke implies that the kid is being held captive in the basement. The humor comes from the dark and disturbing implication of kidnapping.