"Where exactly are you taking me, doctor?"
"To the morgue."
"What? But I’m not dead yet!"
"And we’re not there yet."
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Explanation
This is a dark joke that plays on the grim situation of a patient being taken to the morgue while still alive. The humor arises from the doctor's callous and matter-of-fact response, treating the patient's not-yet-deceased status as a mere logistical detail.