brain + body = mind

mind – brain = body

mind – body = brain

considering, however, that the brain is a subset of the body…

orbitofrontal cortex

“Goel and Dolan (2001) finally found the orbitofrontal cortex (BA 10/11) to be associated with the appreciation of humour in the form of semantic and phonological jokes of the kind ‘Why did the golfer wear two sets of pants?… He got a hole in one,’ which are based on the juxtaposition of expectation and its resolution.”

from an interesting article by Ivar Hagendoorn