Dumb & Dumber?

Who exactly rents something for $50,000 a month? Jim Carrey, that’s who:

Soon Jim Carrey will be hamming it up all over the Upper West Side. A source says he’s renting a four-bedroom, five-bath penthouse across from Lincoln Center. The actor, who’ll be paying $45,000 a month on a one-year lease, is due in town to shoot A Little Game Without Consequence, a remake of a French film that reunites him with his Mask co-star, Cameron Diaz. The apartment — which has a 2,000-square-foot living room, seven terraces, and views of the Statue of Liberty and the George Washington Bridge (eternal sunshine not guaranteed) — is listed for $11.8 million with Corcoran’s Carrie Chiang.

At 15 percent of a year’s rent — I gather brokers still get that kind of commission in Manhattan — that puts the fee at $81,000. Nice work if you can get it. (Then again, thank goodness Carrey didn’t star in What About Bob? . . . Carrie Chiang should at least buy Brian Carter a beer!)

And did anyone collect his last three pay stubs? Forty times $45,000 is $1.8 million a year, but I guess he’s good for it. Even without a guarantor.