James and Martha are both in their fifties. They spend about five months in the year in Florida in a house James inherited from his father. In their wills, the house will go to the surviving spouse and then subsequently to the couple's children. The house is currently valued at over $1,000,000. The taxes on capital gains are estimated at over $250,000. They would like to purchase life insurance at the lowest possible cost. to ensure that any family who inherit the house have the necessary funds to pay the tax. What type of policy should James and Martha purchase?