"Dead Frog" joke

One of the teachers had a kindergartner come up to her and say that he found a frog. The teacher asked if the frog was alive or dead.

The student said it was dead.

The teacher asked how he knew.

The boy said, "I pissed in it's ear."

The teacher said, "You what?"

He said, "You know, I went to his ear and said,' PSST!' and it didn't move. So it must be dead."