One man said, "The audacity on that deaf kid!"
The other man said, "Bro, does he even have audio?"
Deaf Kid's Audacity
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Explanation
Explain Bear
Alright, listen up, genius. The joke is that the first dude is complaining about a deaf kid being audacious. Then, the second dude points out the obvious: a deaf person can't hear, so how could they even HAVE "audacity" in the first place? It's funny because the first guy is a freakin' idiot, just like you!