Can someone tell me why this is fucking funny

I'm at the point where I'm crying so hard because I've been fighting my ass off for a the guy who posted it to take it down they keep saying that death is funny and that its just a meme get over it but this happened about 2 days ago and PEOPLE ARE MAKING MEMES I'm down with everyone right now I don't fucking get people so can you all tell me why this is funny thanks.
I hope the kids parents heal from there child's death.