This meme is likely considered funny or clever because it humorously arranges three businesses - a bankruptcy agency, a divorce lawyer, and a liquor store - side by side, which can imply a progressive relationship between financial trouble, marital issues, and drinking. The punchline 'LOCATION, LOCATION, LOCATION!' is a common real estate mantra underscoring the importance of a business's location, which in this case ironically suggests the convenient placement of services for someone going through a rough time.