A man dies and finds himself standing third in line at the Pearly Gates. 

The angel explains that admission requirements are now a bit more strict, as a few slum landlords and con artists have managed to slip into heaven without being detected. 

He queries the first candidate, "What was your annual salary, and what was your profession? "I made $150,000 as an attorney," comes the reply. "You may enter" says the angel.

Second candidate, same question. "I made $95,000, I was a realtor." He is also permitted to enter. Now it is the third man's turn. 

"My annual salary was $8,000." "Cool!" replies the angel. "And what instrument did you play?"