A Man

A man went to the Super bowl. When he found his seat he noticed an empty seat next to an older man. He asked the man why there was an empty seat. "My wife and I had tickets, but she died before she could use hers."
 "I'm sorry. Wasn't there a friend who could have come with you?"
 "I called everyone,", the man said. "They were all busy."
 "What? Not one friend could come with you? What were they doing?"
 "They were going to the funeral," the man said.