Towards a neural circuit model of verbal humor processing: An fMRI study of the neural substrates of incongruity detection and resolution

► This study sought to isolate the neural substrates underlying humor comprehension. ► Incongruity detection and resolution were segregated using a 'nonsensical' condition. ► Detection activated the right middle temporal gyrus and right medial frontal gyrus. ► Resolution activated the left superior frontal gyrus and left inferior parietal lobe. ► A neural circuit model of humor comprehension and elaboration processing is proposed.