<span>The correct answer is situations. A film may be have humorous dialogue or the use of physicality, but without funny situations, a film is not a comedy.
Note that physicality means physical humor, such as the kind used in The Three Stooges, where the characters were constantly getting physically injured. While physicality is funny, many comedies do not use physical humor at all. Therefore it is not an element commonly used to establish a film as a comedy.
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Comedy may be found in the words spoken, the situations the characters are involved in, and physical actions. However, only humorous situations establish a film as a comedy.
John once was a jester
he was always seen as a heckler
but he then met a girl in a dream
she was covered in orange cream
he found this to be extremely interesting
as she found her attire to be frustrating
he made an offer she couldn't resist
as he said he would solve her problem with a flick of the wrist
they both watched closely as he did his trick
he made her feel quite the fool as the watch on hist wrist began to tick
she was filled with wonder at what mysterious act he would do and that feeling soon began to fester
he began to laugh at this cruel trick as he said "I'll always be a jester".