That's the set-up. The joke is that to fix this "problem", she is only going to adopt a "special needs" child who is also expected to die soon, thus negating the "problem" (that the child will still have "special needs" when you are 80), while being in our paradoxical cultural calculations even more praiseworthy than adopting a "special needs" child who is going to continue to be just as needy for much longer.
It can't really be parsed as mockery of "retarded people" unless you believe she was being earnest and sincere in her calculation and really believed what she was saying. She wasn't. She is a comedian.
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That's the set-up. The joke is that to fix this "problem", she is only going to adopt a "special needs" child who is also expected to die soon, thus negating the "problem" (that the child will still have "special needs" when you are 80), while being in our paradoxical cultural calculations even more praiseworthy than adopting a "special needs" child who is going to continue to be just as needy for much longer.
It can't really be parsed as mockery of "retarded people" unless you believe she was being earnest and sincere in her calculation and really believed what she was saying. She wasn't. She is a comedian.