Cancer is the center of “50/50.” In theory, this seems like a pretty depressing idea for a movie.

Statistically, viewers probably know at least one person who has either recovered from it or died from it, but it’s rarely discussed.

Cancer is the ultimate buzzkill, a taboo in our society and for that reason, it is a rare subject for a filmmaker to take on. Despite the plot theme, “50/50” is an amazing movie that transforms the heavy subject into a hilariously funny and incredibly heartfelt film.

Adam (Joseph Gordon-Levitt) is the epitome of a good guy. He doesn’t drink or smoke. He likes his job. He recycles and probably flosses too. At age 27, Adam seems to have a really promising life ahead of him, until he finds out he has cancer with a 50 percent chance of survival. Suddenly his relationship with his artist girlfriend (Bryce Dallas Howard) isn’t as steady as it once was. His worrisome mother (Anjelica Huston) becomes unbearable.

His overly optimistic counselor (Anna Kendrick) annoys Adam’s numb approach to everything. Even his best friend and constant companion (Seth Rogen) seems to be stuck in the fraternity phase of life that Adam is far removed from.

The real story began about six years ago when Will Reiser, writer of “50/50,” was diagnosed with cancer at the young age of 24. To deal with his grief, he looked to his real-life best friend, Rogen, for guidance.

After beating the disease, Reiser and Rogen wrote and produced the script for “50/50” because they were able to realize all the humor that resulted from the horrible situation. Rather than creating something overly depressing or forcing humor, the Reiser and Rogen collaboration is honest and comes to terms with the fact that cancer isn’t always sad.

After hearing the premise, it’s easy to forget that this movie is a comedy. Without Rogen’s role as Adam’s childhood best friend, the movie could have tapped into a much deeper, darker place.

His quick banter with Gordon-Levitt feels natural and he spouts sarcastic one-liners constantly. Even in the most self-serving moments, there’s something childish and appealing about the friendship. It’s easy to believe Gordon-Levitt as the well-kept 20-something who hates being late to work, but his progression into fragility and loneliness resonates with audiences on a personal level.

Kendrick’s sweet personality brightens the situation with her endearing awkwardness and she acts as the girl every guy wants and every girl wants to be. Even the elderly cancer patient friends (and pot macaroons) whom Adam meets in the hospital are a hilarious addition to the story.

It seems fitting that the most depressing scenes are quickly and starkly contrasted with the most hilarious and heartfelt. The characters seem so believable because they tell a real story, not just for Reiser and Rogen but for the millions of other people affected by cancer. This excellent movie has the rare ability to make audiences laugh, cry and sometimes do both at the same time.