If this were a riddle, the answer would be a child – for a child is neither man nor woman.
But – luckily that is not the situation here, as nothing kills comedy quicker than a dead child. Dead baby jokes may have been all the rage in elementary school but that is due primarily to the shock value, I think – and perhaps to a lot of kids having annoying baby siblings. Otherwise – even a hint of dead children will murder any hope of comedy happening in its wake.