I was at work yesterday and I saw this kid crying. I went up to him and asked him where his parents were, and he started to cry even more. Gosh, don't you just love working at the orphanage?
Work at the Orphanage
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Explanation
The humor comes from the dark irony of the situation. The person is working at an orphanage, so it's expected that the kids there don't have parents. Asking a crying kid where their parents are is like a silly mistake that makes the situation even sadder and funnier.