"How much you earn" joke

Three men die and go to heaven and queue to meet St. Peter.
St. Peter: Hi, what's your name?
Paul: My name is Paul.
St. Peter: Hi, Paul. Tell me, when you died, how much were you earning?
Paul: 120K.
St. Peter: Wow! Tell me, Paul, what were you doing to earn that kind of money?
Paul: I was a lawyer.
St. Peter: That's great. Come on in. St. Peter then turned to the second man. Hi, what's your name?
Roger: My name is Roger.
St. Peter: Hi, Roger. Tell me, when you died, how much were you earning?
Roger: 60K.
St. Peter: Hey, that's great! Tell me, Roger:, what did you do for a living?
Roger: I was an accountant.
St. Peter: That's very good. Come on in. St. Peter then turned to the second man. Hi, what's your name?
John: My name is John.
St. Peter: Hi, John. Tell me, John, how much were you earning when you died?
John: About $23, 000.
St. Peter: Hey, that's fantastic, John! Tell me, what instrument did you play?