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I have two questions.

1. I would like to know the meaning of the next sentence.

Who/Whom are we kidding?

2. I wonder why she said "A" instead of "B".

A: Whom are we kidding?

B: Who are we kidding?

(missing image)
Comments 
1. I would like to know the meaning of the next sentence. Who/Whom are we kidding?-- It means 'We cannot fool anyone' - in this case, the team is so bad that a 50-50 change of winning is certainly unrealistic.

2. I wonder why she said "A" instead of "B".- Lucy is a perfectionist.
Who/Whom wrote the letter?
He wrote the letter. Therefore, who is correct.

For who/whom should I vote?
Should I vote for him? Therefore, whom is correct.

Whom/Who are we kidding?

We are kidding him. Therefore, whom is correct

X We are kidding he. Is incorrect!

Like for instance:

We were kidding him about the girl who keeps ringing him up.

He kidded his wife into thinking he'd forgotten her birthday.
I think we know that, aerohn. That is not the point of this thread, I hope.
Oh... I found the comic is difficult to understand even though Micauber contributed to the questionEmotion: crying.

What I understood is she asked him the first question in the first picture on purpose; I think she kind of knew that he would give her the answer we see in the third picture. So we see she say 'whom are you kidding' which I don't understand ㅜ..ㅜ
What I understood is she asked him the first question in the first picture on purpose; I think she kind of knew that he would give her the answer we see in the third picture.-- Yes, you are right. Lucy knows that Charlie Brown is an optimist.

So we see she say 'whom are you kidding' which I don't understand -- She says it because of what you already understand from your first comment. Lucy enjoys teasing him. She has chosen 'whom' merely because it is more correct and that is her character.
Ah.............now I got it clearly! Thank you a lot^^
I'm from England and "whom are you kidding" sounds totally wrong to me. Perhaps its OK in American english ?

Unfortunataly due to the transitive nature of languages - I'm not entirely convinced there is a "correct" way of speaking. I realise this may cause some debate but if anything what "most people say" is the correct form language is ultimately defined by common usage. However this does not mean less commonly used terms are incorrect.