Surprise and embarrassment is funny to me. Surprise of course is a key to comedy. Embarrassment because often it is temporary pain which is easier to laugh at and with.
Things that have changed is often somehow funny to me. Any advancement (tech or otherwise) that can cause confusion is ripe for a laugh.
New things that you have acquired can cause for some pain or special effort to understand or learn. A new car, new hi-tech TV system, new computer, new watch etc etc....something that you bought to improve your life can get off to slow start doing so and so to me is fertile ground for funny.
Opposites. The elephant and mouse. The big guy vs little guy. Inequality creates tension and some obvious humorous situations.
Things out of place - exaggerations - ridicule - ignorance -comparisons - creating a connection between two normally unconnected things - mimicking another person - listing - misdirection. All brackets of potentially funny things to write about.
*Hope this helps show you there is much to have fun with. Go write something about one or half dozen of these areas...;) If this helped ya let me know and feel free to let others know about your little FREE 'Chill Factor' comedy class. Thank you!!!