Scientists believe the region is vital for appreciating an outrageous punchline or clever pun.
The research, published in the journal Nature Neuroscience, has a serious side, in that it may explain why humour is such a necessary aspect of being human. You could say the funny spot, I would call it orbital pre-frontal cortex. This is the part of the brain that we know is involved in the ability to experience reward and value. Some experiences of the world are associated with a sense of reward. They are valuable experiences and it is interesting that jokes seem to access this region of the brain.