Three. One to get the punchline, and one to point out the math is wrong.
My newt.
Bottom of the fifth, of course.
Because he higher and higher. (I translated the joke from Dutch, and yeah it's supposed to not make any sense, it just sounds funny, in Dutch at least. :-$)
A rhetorical answer
Three. One to post it, another to post a better punchline in the comment section, and another to repost it with the new punchline.
Removed
DEEZ NUTS
The punchline is too long.
An account-ant.
A cow-culator! (Cue groans)