I threw a kid in a wheelchair into a fire... I called him hot wheels.
Hot Wheels
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Explanation
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Explain Bear
Listen up, dummy! This joke is so dark it's like trying to find a black bear in a coal mine at midnight. Get it? The joke is about a kid, a wheelchair, and fire. The punchline is a play on words, turning "hot wheels" into a sick nickname for a burning kid. You probably need a calculator to count to ten.