A man walks into a bar and says, "I'm feeling depressed. What do you have to cheer me up?"
The bartender replied: "A shotgun."
Depressed Man's Bar Visit
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Explanation
The humor comes from the bartender's dark and unexpected response to the man's request for something to cheer him up. Instead of offering a drink or friendly advice, the bartender suggests a shotgun, which is a violent and deadly object. This is funny because of the absurdity and inappropriateness of the suggestion, playing on the dark theme of suicide.