$3.$ Paul and Linda meet with you to have their income taxes done. You suggest they might want to set up a follow up meeting to go over some basic estate planning. Their cold response is$,"$we are just ordinary hard working people and don't need an estate plan. There is no way we will ever have over $$26$ million in assets." What might you say to them to encourage them to meet with you? What ideas and cautions would you bring up$?$