“I’ve never taken an elevator to the basement floor. That’s just beneath me”

“I’ve never taken an elevator to the basement floor. That’s just beneath me” is a pun that was posted on the website Pun of the Day on November 22, 2012.
 
A BuzzFeed article in 2014 listed this with other classic puns.
 
       
Twitter
Phil‏
@Phil_Timmermans
== I’ve never taken an elevator to the basement floor, that’s just beneath me.[Click to Vote!]
2:14 AM - 22 Nov 2012
 
Twitter
GreenLava‏
@BloggerSentral
I’ve never taken an elevator to the basement floor, that’s just beneath me. via http://punoftheday.com
2:37 AM - 22 Nov 2012
       
BuzzFeed
How Punny Are You, Actually?
So you think you’re tons of pun? GEICO has a good list you should probably check.
Posted on April 29, 2014, at 5:08 p.m.
(...)
I’ve never taken an elevator to the basement floor. That’s just beneath me.
 
Google Books
A Cognitive Linguistics Account of Wordplay
By Konrad Żyśko
Newcastle upon Tyne, UK: Cambridge Scholars Publishing
2017
Pg. 77:
Furthermore, the shift in I’ve never taken an elevator to the basement floor, that’s just beneath me, relies on a switch between the metaphorical sense of the image schema beneath, and is guided by the metaphor GOOD IS UP (Lakoff and Johnson 1980), ...
 
Reddit—Oneliners
I’ve never taken an elevator to the basement floor, that’s just beneath me.
submitted November 2, 2017 by wonliners
 
Twitter
Ron’s Barber Chair‏
@ron_chair
I’ve never taken an elevator to the basement floor, that’s just beneath me. #puns #humor
10:03 PM - 18 Nov 2017