Arthur is reviewing his estate plan. He and his wife, Anita, have the following assets registered in joint title with the right of survivorship: - personal residence FMV $380,000 and ACB $100,000 - segregated funds (non-registered) valued at $100,000. He also has the following assets registered in his own name: -RRSP valued at $100,000 (son named as beneficiary); -RRIF valued at $200,000 (estate named as beneficiary); -universal life insurance policy with a face value of $400,000 (estate is named as beneficiary); -cottage FMV $250,000, ACB $80,000 -bond portfolio (non-registered) FMV $60,000, ACB $55,000; -segregated funds valued at $30,000 (Anita named as beneficiary) -Anita is the sole beneficiary of Arthur's estate and opts to maximize all rollover opport