The children had all been photographed, and the teacher was trying to persuade them each to buy a copy of the group picture.
"Just think how nice it will be to look at it when you are all grown up and say, 'There is Jennifer; she is a lawyer,' or 'That is Michael. He is a doctor.'"
A small voice at the back of the room rang out, "And there is the teacher ... She is dead."
(From a great little site I stumbled upon, "Once Upon a Smile".)