funny?

so 
Toonman and i
 are talking
 stuff
 you know

 somehow
 we got into
 what's funny

 somehow
 was 
him
 saying
 he's trying to come up with a toon
 me offering up scenarios
morphed
 into
 him
 telling
 me 
about someone we know
 who 
moved into an apartment
 in a 
high
 high
 high rise

 Toonman
 saying
 how he cant handle 
even
 being near windows
 46 floors up

 his friend
 telling
 him
 it also has a terrace 

Toonman
 put the kibosh on that 
no way
 would he 
go out 
on a terrace that high

 friend said
 yeah
 a cat actually fell off a terrace two floors below

 i interject
 i suspect 
the friend's son
 who tried to help rescue the cat
 probably
 scared it
 making it fall

 Toonman doesnt think it matters 

i say 
there's another toon idea

 he says its not funny
 a cat falling off a high rise terrace
 isn't funny

 i look at him
 i say
 when
 did the man
 who
 in another creative life
 co-wrote
 a skit called
 'television for the blind' 
stop finding dark humor funny

 he paused
 considered it
saying
 the idea is funny
 til you know
 that a cat
 actually
 fell

 i say
 well, there you go, another toon idea

 then
 i got up
 walked over to my computer
 and
 wrote this post


 do you find humor in things 
which in reality make you uncomfortable? 
do you 'get' dark humor?