I think the good ones are the ones with really surprising endings. It would be similar to reading some O' Henry if he was a comedian.
A mother and daughter was riding in a cab through New York City when the daughter noticed some scantily clad women loitering on a street corner.
"Mommy," the little girl asked, "what are all those ladies doing?"
Oh nothing dear said the mother.
Then the cab driver said, "C'mon lady, tell the truth, they're hookers!".
Then the daughter asked, "Mommy, do hookers have children?"
"Of course," the mother replied, "where do you think cab drivers come from?"