I was in a public bathroom in a handicap stall, and when I got out, a handicapped man told me that I was an a**hole. I told him, "Bet you won't stand up and say that to my face," and then he broke down.
Bathroom Confrontation
Explanation
The humor comes from the speaker's offensive and ignorant reaction to being called out for using a handicapped stall. The punchline plays on the man's inability to stand, which makes the situation ironically sad, as he's being mocked for his disability.
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