True Wit.

Imagine the receptionist of a very respectable accounting firm exploding with laughter from the front desk and completely piercing the tranquil quiet that had settled on the office.

What made her laugh? You may ask. Just this...

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I love this little piece of funniness because it makes me laugh on so many different levels. But I'm not going to try to explain the reasons it makes me laugh. I'll just say it's the kind of funny that makes my insides giddy.

Wit:

The keen perception and cleverly apt expression
of those connections between ideas that awaken
amusement and pleasure.
(Dictionary.com)