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How should I respond politely to the cold jokes sent to me by others?

Xiao Ming looked out of the window for the first time by plane and said excitedly, "mom, mom, the plane is flying really high." Look, the people below are as small as Jing M. Guo! " Mom smiled and said, "Silly boy, the plane hasn't taken off yet, that's Jingm country." Haha, I wonder what Jingm country will think when it sees it.