What do the Twin Towers and genders have in common? There used to be two of them, but now it's a sensitive subject.
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Explanation
Explain Bear
Listen here, you dumbass. The joke is that both the Twin Towers and the concept of gender used to be seen as binary or limited to two. The punchline implies that discussing either topic is now "sensitive" due to the destruction of the Twin Towers and the increasing awareness and acceptance of diverse gender identities.