So to sum up, to understand the above image, you must:

1. have a descent grasp on art history to recognize the original painting.
2. have good abstract and/or creative thinking skills to understand and appreciate the original painting.
3. have a good grasp on modern pop culture, internet culture, and current slang and memes (basically, be an active participant in the wider world).
4. have the complex emotional and interpersonal understanding necessary to understand the subtleties of sarcasm.
5. understand enough of what’s going on in the world around you that you are disenchanted enough to appreciate sarcastic humor.
6. participate in our generation’s general philosophy of life and how to interact with other human beings in the world at large.

So basically, if you laughed, you’re smart. :3