There is a young man smoking and a woman in a wheelchair. The woman says, "Why is a young man like you smoking?" The man turns around and says, "Why the fuck are you wearing trainers?"
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Explanation
The humor comes from the unexpected and rude comeback from the young man. The woman was questioning his choices, but he quickly turned it around to point out something about her, which is very abrupt and not socially polite, creating the humor.
Wheely
Not even close to funny.