Alwaleed (32) and Amira (28) are married and have children, a daughter Munira (7) and a son Ehsan (5). Munira and Ehsan attend after-school care 3-days per week while Amira is working. Alwaleed is a seasonal landscaper. Amira works part-time as a dental assistant. Their home is mortgaged for $232,000 with monthly principal, interest, and tax payments of $2,875. They have payments of $279 per month for a new car and owe $8,000 on credit cards. While Alwaleed and Amira have no issues servicing their debts and living expenses during the high season for landscaping, they are financially constrained during the off-season. Amira is also not planning to go back to full-time work until the children are much older. While Alwaleed's salary fluctuates due to the seasonal nature of his work, he has a good group plan at work that provides coverage for accidental death and dismemberment (AD&D) and long term disability (LTD) on him, and basic dental and extended health care for the entire family. When you meet with Alwaleed and Amira, which of the following is their MOST important goal given this scenario?

a)		The priority for Alwaleed and Amira is to structure their finances for tax efficiency.
b)		The priority for Alwaleed and Amira is to dedicate resources towards wealth accumulation.
c)		The priority for Alwaleed and Amira is to set aside savings to plan for retirement.
d)		The priority for Alwaleed and Amira is to generate income to meet ongoing family needs.