unbearable when it is n't merely offensive 
(ROOT (FRAG (ADJP (JJ unbearable)) (SBAR (WHADVP (WRB when)) (S (NP (PRP it)) (VP (VBZ is) (RB n't) (ADJP (RB merely) (JJ offensive)))))))
(ROOT (FRAG (ADJP (JJ )) (SBAR (WHADVP (WRB )) (S (NP (PRP )) (VP (VBZ ) (RB ) (ADJP (RB ) (JJ )))))))