"Cork hats and newspapers of more than eight pages were invented for the rain."
Explanation:
This is the statement that most clearly uses a comical tone. In this statement, we see that the speaker talks about items that can be used to protect yourself from the rain. Naturally, we expect that the first item he will mention is the umbrella. However, the author instead talks about objects we might consider random, such as cork hats and thick newspapers as designed to protect you from the rain. This creates a comical tone.
