Al and Duby Santos have been married for 25 years. They are both self-employed and have no children. Al is a highly recommended surgeon, and Duby owns her own high-end salon. Duby is the primary caregiver of her sister, who has a disability and is unable to ever become self-sufficient. The couple would like to leave all their assets to Dubys sister should they pre-decease her. Since they own a cottage that has appreciated in value, the couple would like to purchase a policy to cover the capital gains tax at death. The couple are very busy and would like to own a low-maintenance policy. Which of the following would be the least appropriate?

Universal Life

Participating Whole life insurance

Term-to-100 life insurance

Non-participating whole life insurance