While still reeling over the death of Sophie the news has recently come out that Oprah's BFF, Gayle King, is living in a penthouse that was purchased last January in the name of the recently departed spaniel. It wasn't previously known how Gayle had financed the palatial digs but, according to deed-transfer records released yesterday, a company called Sophie's Penthouse LLC bought this expensive and expansive $7.1 million full-floor condo with three bedrooms, three-and-a-half baths, large living room/dining area, and a 768-square-foot wraparound terrace! Wow! The penthouse tops the 36-floor building at 207 E. 57th Street in NYC. With celebrities choosing to leave millions to their pets, I guess this is a case of the reverse as, after the pooch's death, the deed has been transferred to Gayle giving her (what appears to be) a $7 million gift from Sophie. What's your take?