Where´s the dog?
It´s under the table.
Where´s he going?
He´s going upstairs.
How is she feeling?
She´s upset.
Where´s he going?
He´s going UP!
What is this?
It´s an umbrella.
Who is she?
She´s Ursula.
Who is he?
He´s an uncle.
What is this?
It´s underwear.
Who is he?
He´s an umpire.
How is he?
He´s upside down.