Gina: Ha! YOU HAVE NOTHING!
Orphan: Yes I do.
Gina: What do you have then?
Orphan: Parents.
Gina: LIAR!
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Explanation
Explain Bear
Listen here, smartie. This here joke implies that the orphan is lying about having parents, which is funny because orphans generally don't have parents. You probably have parents, they probably love you, and you are probably failing them by reading this joke.
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HAHA!