$67$ Boris is preparing a retirement savings plan for his client, Vladimir. Vladimir has a defined benefit RPP$,$ several RRSPs and $$250,000$ in shares in private Canadian corporations. With respect to the shares, Borls should do all of the following when preparing Vladimir's retirement plan, EXCEPT:

a$)$ estimate the current value of the shares and the expected rate of appreciation

b$)$ determine Viadimir's plans to sell the shares, either before or after retirement

c$)$ estimate any dividends expected after retirement

d$)$ include the shares in Vladimir's registered savings because tax on the capital gains will be deferred until he disposes of the shares and the gain may be offset by a capital gains exemption