mental gymnastics
jim is sick,
so he doesn't want to get involved,
though he won't say he doesn't want to get involved,
but only because you want him to get involved,
and now that you're pressing him,
he won't ever do it,
but he still has his balls,
even though he's literally dying and has no excuse to fear consequences of his actions,
because he's an epic troll.
Real Jim would have made fun of the gunt. Fake, dying, gay Jim with no balls can only make fun of people who can't manage to hold a job at Subway.