Fisher age 53 is a small business owner. He and his wife, Janet age 52 have the following assets: Fisher's bank account, residence, brokerage account, life insurance, retirement account and business = $26.8M Janet's bank account, retirement, brokerage, business = $13.32 M The fishers have determined would like to reduce estate tax by making use of the estate tax exemption. ( $11. 4 * 2=$22.8M). The Fisher's have 3 children ( 31, 29,27) and 9 grandchildren 3 from each child varying in ages from 1 to 6. the children are healthy, happily married, and are of moderate means. Fishers have done no estate planning and have no estate planning documents. a. What are your recommendations to the fishers regarding their estate planning? (Mention at least 3 recommendations varying from documents required for estate planning, property titling, and ownership that will help them avoid probate and manage the business better