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 £100,000 as a solicitor" comes the reply. "You may enter" says the Angel. 

Second candidate, same question. "I made £40,000, I was an estate agent." 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?"