Shrt Obit

Doreen's husband Matt died suddenly one day, and it fell to Doreen to take care of the funeral arrangements. It was during her consultation with the undertaker that she was asked how she wanted Matt's obituary to read.
Doreen asked the undertaker, "How much does an obituary cost?"
The undertaker replied, "One dollar per word."
Doreen then said, "I want the obituary to read ‘MATT IS DEAD.’"
The undertaker was an old fishing buddy of Matt's and he was a little disturbed by such a curt obituary, so he offered, "I'll make you a special deal since I knew Matt so well. I'll pay for half of the obituary out of my own pocket."
Doreen's face lit up and she replied, "Great. I want it to read -

‘MATT IS DEAD, BOAT FOR SALE.’