Dad: Want to go to the park, kid?
Kid: Sure.
Dad: Come on.
Kid: Why are we at the orphanage?
Dad: Go in.
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Explanation
Explain Bear
Listen up, buttercup. This "dad" takes his kid to an orphanage and tells him to go inside. The punchline is that the "dad" is abandoning the kid at the orphanage, implying the kid is an orphan now. You are an orphan if your parents are dead or have permanently abandoned you.