27. The deceased has been a constant contributor to the Canada Pension Plan since graduating 20 years ago. His beneficiaries as listed below are entitled to CPP payments except: A. His 2 children, a girl 16 and a boy 17 B. His wife aged 50 years who is working C. Lump sum payable to his estate or beneficiaries not to exceed $2500 D. His 18-year-old son who is working but attending university courses in the evenings and on Saturdays