Each year, Jimmy Kimmel and late-night sidekick Guillermo become temp elves for Santa, asking children questions to determine which have been naughty and which have been nice.

As Kimmel reveals, “for obvious reasons,” this year’s edition of “Naughty or Nice” is being done virtually, with the pair interviewing a youngster named Lincoln.

In the “nice” column, Lincoln recalls assisting his parents cook and also “helping them drink water.”

As for his “naughty” behaviour, Lincoln admits to hitting his brother, but just “once a year,” and that the hitting only took place because his brother called him a baby.

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“Who should get more presents, you or him?” asks Kimmel.

Obviously, Lincoln believes he should, and when asked what presents he wants, he suggests a new bike, a new Spider-Man suit, race-car set and an elf suit — with the latter grabbing Kimmel’s attention.

“Hold on right there,” Kimmel says. “Why do you want an elf suit?”

“I do not have one yet,” Lincoln responds, prompting Kimmel to ask if he’d like to join him and Guillermo working at the North Pole, which devolved into a discussion of Lincoln’s five-cigarette-a-day smoking habit and his claim to be “a very hard worker.”

Given that Lincoln answers in the affirmative to whether he knows how to use Microsoft Excel and Photoshop, and whether he can handle shovelling reindeer poop, Kimmel believes “we might have a spot up here for you. On Christmas Eve, try to stay awake because Santa might want to talk to you, okay?”

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Kimmel then reveals they sent him an early Christmas present, and asks Lincoln to open the gift — which turns out to be a box full of watch batteries.

“Maybe you can take those down to the mall and sell them,” Kimmel suggests.

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