I remember this one from the 80's which was viral some time ago for being non-offensive (for its time). There is some outdated language of course.

After years of regular meetings at a local bar, one of a trio of friends stunned his companions by announcing that he was really a woman trapped in a man's body and had finally decided to have a sex-change operation.

Months later, she reappeared at the old haunt and greeted her friends. Both men congratulated her on her appearance and began questioning her about the most painful aspect of the grueling operation.

"Lopping off your dick must have been the worst part," one said, wincing.

"Ummm," she pondered. "No, not really."

"Cutting off your balls, then, decided the other.

"No," she said. "That was bad, but not the worst."

"What was worse than that?"

"Getting my salary cut in half."