The set-up, timing, and delivery were perfect. The punch line was a guaranteed laugh riot. The past ninety-nine times you have told the joke it has killed and had people rolling around on the floor in stitches. That joke is so funny that the last time you told it, one of your friends had a little pee squirt out they were laughing so hard. But lucky for you, on the centennial anniversary of your first telling the joke, you get to tell it to him.
He doesn’t have the best sense of humor; in fact, he has no sense of humor at all. You repeat it. You tell it slower. You even take the time to explain all facets of the joke and why he should find it funny. However, this is all to no avail. No matter what you do or how hard you try, he’ll always be the guy that just doesn’t get it.