The Mad Hat (ter)

I said, “I don’t think.”
“Then you shouldn’t talk” said the hat.

I said, “Have I gone mad?”
The hat said, “You’re entirely bonkers. All the best people are.”

I asked, “Why is a cockatoo like a pot of tea?”
The hat said, “I give up. What’s the answer?”
I replied, “I haven’t the slightest idea.”