"Accident And Celebrating, huh !" joke

Mike and Frank driving on a street, in different
directions. Out of some unfortunate mishap, the cars
slammed into each other, head-on. The two men were able
to get out of their cars without any serious injury,
but the cars were totaled.
Before Frank could say anything, Mike said,
"Instead of fighting over whose fault it was,
why don`t we just celebrate that we were able to,
come out alive?"
Frank said, "Yeah, good idea!"
"I have a bottle of whisky in the trunk, why don`t I
pull that out?" suggested Mike. He went around,
and luckily the bottle was not damaged in the accident.
He gave it to Frank and said, "Here, drink some!"
Frank took the bottle and chugged half of it down.
Then he wiped his mouth and handed the bottle over
to Mike. "Here, you have some!"
Mike passed it back and said,
"Nah, I think I`ll wait until the police get here."