Research on humor suggests that it is reflected in a child's ability to perceive incongruities between what is perceived and experienced. According to Paul McGhee, incongruity is most likely to be perceived when it is

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According to the research on humor, incongruity, or the perception of a mismatch between what is perceived and experienced, is most likely to be perceived when it is of intermediate magnitude. This suggests that too little incongruity may not be perceived as funny, while too much may be overwhelming or confusing. Additionally, the incongruity should be easy enough to interpret for the child to understand the joke or humor. Complex and challenging incongruity may be perceived as frustrating or confusing, rather than humorous. Therefore, the best choice is C, intermediate in magnitude.

Research on Humor Suggests That It Is Reflected in a Child's