Elvira, a 70-year-old widow living in a Manitoba town, owns a few stores and apartments worth about $700,000. The value of the real estate is not expected to increase; however, it was purchased for $300,000, and this will result in a tax liability of about $100,000 when she dies and leaves her estate to her adult children. She has adequate retirement resources. What product would you recommend to Elvira to best cover this liability? A. $100,000 of Universal life insurance