FIN 460: Lifetime Gifting/Property Transfers: In this section of the estate plan, you will analyze asset and property transfers with consideration to gift tax returns, charitable gifting, utilizing the unlimited charitable deduction, and gifting the life insurance policy. Analyze the clients' objectives. In your analysis, be sure to include the following elements: Identify strategic assets to gift that align with the clients' objectives. Recommend the most appropriate means of transferring the strategic assets efficiently. Support your recommendation with relevant details. Describe any income and estate tax implications that your recommendations have upon the clients' estate. Support your description with relevant details. Identify the clients' lifetime gifts that will require a gift tax return. Support your identification with specific client information. Determine whether the clients' gifts are of present or future interest. Support your determination with relevant details