Kathy owns a rental property that she intends to hold indefinitely to provide an income. The building and land are worth $750,000 currently and she paid $300,000 for the property a number of years ago. She intends to contribute the property to her favourite niece through a provision in her will. In the province where Kathy resides the top marginal tax rate is 48%. Recognizing that there is a large income tax liability to take care of at her death, she does not want to provide for the tax from other assets in her estate. She is considering acquiring insurance to address the taxation issue. Under the circumstances, and assuming that the value of the rental property will not change, which of the following type and amount of insurance would best meet her needs? 

A) Term to age 65 insurance for $225,000 

B) Permanent life insurance for $108,000 

C) Term to age 65 insurance for $300,000 

D) Permanent life insurance for $225,000