Comedy may be about timing, but humour is about juxtaposition. I came across this on the New Yorker's website:
The Wisdom of Children, by Simon Rich
A Conversation at the Grownup Table, as Imagined at the Kids’ Table
MOM: Pass the wine, please. I want to become crazy.
GRANDMOTHER: Did you see the politics? It made me angry.
DAD: Me, too. When it was over, I had sex.
UNCLE: I’m having sex right now.
DAD: We all are…