Michael Jackson has come top of the annual Forbes magazine list of top-earning dead celebrities.The King of Pop earned $275m (£173m) in the last year, according to Forbes – more than any other celebrity, dead or alive, except Oprah Winfrey.”Jackson’s spot atop our top earning dead celebrities list should come as no surprise given the renewed interest,” Forbes writer Lacey Rose said.Elvis Presley came second, making $60m (£38m), followed by JRR Tolkien.The estate of the Lord of the Rings author generated $50m (£32m), Forbes said. Peanuts illustrator Charles Schulz raked in $33m (£21m), while former Beatle John Lennon was fifth on the list, earning $17m (£11m).Jackson’s estate earned more than the next 12 deceased celebrities combined, Forbes estimated – Bbc