Humor has its formulas. Often just as simple as taking a common phrase and changing one of the words to another that sounds like it resulting in an unexpected conjunction of ideas that surprises and delights. That could be algorithmized pretty easily I imagine. Lately, cringe humor is in fashion. Just take a situation that most people find awkward and drag it out, examining facial expressions in detail, etc. It scares me, but I can see how it could be automated.
Humor can be made from formulas, but it tends to suck. Usually when people say AI, what they really mean is learning, not some straightforward algorithm. This is why they're arguing it's the final frontier, because it requires a deep understanding of the constructs, relationships, and emotions that humans go through.