Yeah, the kitchen table is the smaller, "informal" eating table closer to the kitchen, as opposed to the larger dining table in the formal dining room. It's an older concept by today's (US) architectural standards. I'm sure there's some more formal definition, but I've always thought about it as the place where people itemized their deductions by combing through receipts in various media. Or had discussions about other important things. You know, kitchen table stuff.
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That's interesting, I saw this same joke yesterday in text form, I wonder if he got it from that