A young man died and went to Heaven, where he was the third person in line at the Pearly Gates. St. Pete was taking a break, so an angel was admitting the newly arrived into Heaven. Trying to get a little stricter with the admission policies, the angel said they each had to state their former occupations and yearly salaries.

The first man in line said, "I was an actor and I earned $5 million last year." The angel ushered him in.

The woman behind him said, "I earned $350,000 last year as an attorney." The angel thought about it for a moment, then ushered her in as well.

The young man moved up to the gates. "I only earned $18,000 last year..." he began.

"Oh," the angel interrupted, "and what state agency did you work for?"