[Whalen]

Sam died. His will provided $30,000 for an elaborate funeral. As the
last guests departed the affair, his wife Sarah turned to her oldest
and dearest friend. "Well, I'm sure Sam would be pleased," she said.

"I'm sure you're right," replied Jody, who lowered her voice and leaned
in close. "How much did this really cost?"

"All of it," said Sarah. "Thirty thousand."

"No!" Jody exclaimed. "I mean, it was very nice, but $30,000?"

Sarah answered, "The funeral was $6,500. I donated $500 to the
synagogue. The whisky, wine and snacks were another $500. The rest
went for the Memorial Stone."

Jody computed quickly. "$22,500 for a Memorial Stone? My God, how big
is it?"

"Two and a half carats."