Denis is president and $60\%$ shareholder of Web Inc., a Website development

company. The company owes much of its success to the expertise and

contacts of Samuel, the computer engineer. Denis's wife M$$lanie is the

president's executive secretary and a $40\%$ shareholder of the company. Since

the couple has no children, their respective shares are bequeathed to each

other.

What event could have a major impact on the company's survival?

The loss of skills upon M$$lanie$\text{'}$s death.

The loss of skills upon Samuel's death.

The tax on capital gains upon M$$lanie$\text{'}$s death.

The tax on capital gains upon Denis's death.