For those unfamiliar with Dorothy Parker[0] and/or that punchline, here's the poem, Resumé, that it's from[1]:

Resumé

By Dorothy Parker

Razors pain you;

Rivers are damp;

Acids stain you;

And drugs cause cramp.

Guns aren’t lawful;

Nooses give;

Gas smells awful;

You might as well live.

[0] https://en.wikipedia.org/wiki/Dorothy_Parker

[1] https://www.poetryfoundation.org/poems/44835/resume-56d22415...