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 more strict 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 $1
million last year." The angel ushered him in.
The woman behind him said, "I earned $150,000 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 $8,000
last year..." he began.

"Oh," the angel interrupted, "and what subject did you
teach?"