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She's taking action! She's taking a dump!
The meme attempts to be humorous by juxtaposing two images with contrasting captions. The top image shows a person with an intense expression, labeled with a caption that suggests they are engaged in serious and purposeful activity ('She's taking action'). The bottom image shows a cat sitting with a similar intense expression next to a litter box, with the caption humorously and literally interpreting the cat's likely activity ('She's taking a dump'). The joke lies in the play on words, as the phrase 'taking action' can have a serious connotation, while 'taking a dump' is a colloquial way to refer to defecating, which is a mundane and comedic action, especially when attributed to an animal mimicking human emotion or behavior.
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