Q: How do you tell if your roommate is gay?
A: His c**k tastes like s**t.
The joke does not mock gays or gay sex practices. It's a joke about misdirection. The humor comes from the notion that some dude would be blowing his roommate in an earnest attempt to find out if he's gay. Still, I'm sure it's upsetting to the politically correct.
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This is the only pic that comes up in a photo search for both "offended" and "sleepy-time yoga."
My contempt for the PC movement really crystallized in college. I went to school at the height of political correctness. On my first day of school, my RA told us all that the word "girl" was "hate speech." Of course, I didn't have to stay in that dorm. I could have moved out into a fraternity and been surrounded by dudes who wouldn't sweat those details, but I thought frat guys would be too conformist, small-minded, and mean. So, my sophomore year, I moved into a dorm of architects, freaks, and sexually fluid individuals who were very concerned about creating a nurturing environment where no one would call any of them a "f*g." Instead of circling kegs and harassing women, they spent a lot of time congregated in pre-hipster circles, spewing their own contempt at people who weren't like them. Over the course of my four years at school, I saw enough to realize that there were good people in the world and hateful bigots too, but trying to figure out who was who based on what words they used (or jokes they told) was probably the least helpful way to go about it.