A father was at the beach with his child...
A father was at the beach with his children when his four-year-old son ran up to him, grabbed his hand, and led him to the shore, where a seagull lay dead in the sand. "Daddy, what happened to him?" the son asked. "He died and went to Heaven," the dad replied. The boy thought a moment and then said, "Did God throw him back down?"

40th Birthday
A middle-aged guy is out to dinner with his wife to celebrate her 40th birthday. He says, "So what would you like, Sherry? A Jaguar? A sable coat? A diamond necklace?"

She said, "I want a divorce."

He replied in shock, "I wasn't planning on spending that much."