Howie Mandel thinks it's not too soon to joke about Mel B's divorce drama -- as evidenced by the nanny "news" he broke to us.
We got Howie heading into the Laugh Factory Wednesday night, and he told our photog it will be business as usual when "America's Got Talent" returns because he knows how to keep Mel B cracking up.
We'll see if she digs his nanny material, but if that doesn't work ... Howie says he's got a backup plan.
Btw, Howie was doing stand-up for a benefit last night. He definitely used our guy to warm up.