WATCH: Kid Makes Hilariously Inappropriate Office Joke During FNC New Year's Coverage

If you were watching Fox New Channel’s New Year’s Eve coverage Saturday night, one of the more hilarious notes came mere minutes away from midnight, while FNC was covering a midnight polar bear plunge in Ventnor, New Jersey.

During the shot, attendees were interviewed. One man, who was out in the cold bare-chested, was asked for some tips on how to survive a polar bear plunge.

“First, alcoholic beverages. Second, less is more,” the man said. “Third, get in and get out quick.”

At that point, the man’s son leaned into the microphone and remarked, “That’s what she said.”

Best NYE live shot ever! Or so that’s what she said.😳 pic.twitter.com/qpApr4Ag1Y

— Don Murphy, MLC, Director of Government Relations (@donmurphy12a) January 1, 2023

I’m still laughing at this.

“That’s what she said,” of course, is a joke often used on The Office, and this kid proved you can still get a good laugh from it.

I thought it was amazing.

That’s what she said.