Might be the question that solves the AI problem.
Problem is, humour is both personal and situational.
I've been told I have no sense of humour by people who repeat verbatim the lines of late night comedians the next morning. Though funny the night before, the repeated lines have no juxtapositional impact.
It's the surprise of ones concept of the universe turned upside down by a visual or verbal story that makes you realize you were wrong, that makes it funny for me.
There are people that laugh at people slipping on banana peel's, and there are those that do not. It may be a simple, single, neuronal difference, or a lifetime of experiences, that leads to the two different views of humour.
Though looking at apeiron's answer, I think I like it better. Never mind...