Reducing humor to an equation

Came across this recently from my Chicago friend, Lyle Dean.   No one has been able to accurately define just why something is funny.  Up until now!  Funny man Alastair Clarke has broken the code.  Throw away that seltzer bottle.  Grab a probability calculator!  Here, for the first time ever, is THE SECRET OF COMEDY.
A new theory suggests an equation for identifying the cause and level of our

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