FUNeral Kazoo. Guaranted +60 happiness to the user. 50% chance for other participants of the funeral to gain or lose 20 happiness. Can be used once per funeral.

Owner of kazoo can just sneak into funerals for free happiness. So it depends on the goal.

Edit: I also fixed my wording in the title.

Thank you for the idea, just edited the title to include it. :D