I stopped watching sit-coms when I decoded the humor. Every single joke on every single sitcom goes like this: "I'm not X. I'm not X at all. In fact, I'm the least X you can imagine." The speaker then demonstrates that she/he is X.

For example: "I'm not hungry. I'm not hungry at all. In fact, I'm the least hungry person in this room. You gonna eat that?"

Another: "I'm not attracted to you. I'm not attracted to you at all. In fact, if you were the last woman on earth I'd avoid you. " They kiss. Passionately. So funny.