A pornstar committed suicide; her coworkers must be taking it hard.
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Explanation
Explain Bear
Listen up, buttercup. This joke plays on the double meaning of "taking it hard." On the one hand, it means the pornstar's coworkers are having a tough time dealing with her suicide, which is sad. But it also refers to, you know, the uh, physical act of sex that's common in the porn industry. I know, right? You probably think 'spreadsheet' means a comfy bedsheet.