Me and Billy Bob the 1st, Billy Bob the 2nd, and Billy Bob 4th Jr. were all in the Twin Towers.
Billy Bobs in the Twin Towers
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Explanation
Explain Bear
Listen up, dummy! The joke is dark because it mentions the Twin Towers. The author implies that they and their family (Billy Bob the 1st, Billy Bob the 2nd, and Billy Bob 4th Jr.) were in the Twin Towers, suggesting they were victims of the September 11 attacks. It's funny because it's unexpected and inappropriate.