A nonchalant presentation of an alternative, often positive, perspective which is intrinsically humourous as it give a unique or uncommon perspective to observe, an often negative, situation. Usually highlighting the difficulties, but removing the tension, from the situation.
From The Monuments Men (2014)
Frank Stokes: What have you got?
James Granger: Stop, stop. I seem to have stepped on a land mine.
Frank Stokes: Why would you do something like that?
James Granger: It was a slow day.
The others walk up
Walter Garfield: What have you got?
Frank Stokes: The Lieutenant here seems to have found himself on top of an unexploded mine.
Walter Garfield: Why would you do that?
James Granger: You all have been spending too much time together.
Now that is dry humour.
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