"Are you taco to me? I nacho friend."
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Explanation
Explain Bear
Listen up, buttercup. This "joke" is all about sounding alike. "Taco" sounds like "talking," and "nacho" sounds like "not your." So, the joke is saying, "Are you talking to me? I'm not your friend." It's a play on words, which is like the kiddie pool of comedy. And, spoiler alert, the joke is really, really dumb.