Letter of Last Instruction. What is typically covered in a letter of last instruction?

$($Select the best answer below.$)$

A$.$ A letter of last instruction is a legal document created by individuals to specify their preferences if they become mentally or physically disabled.

B$.$ A letter of last instruction is a document $($letter$)$ that describes your preferences regarding funeral arrangements and indicates where you have stored any key financial documents such as mortgage and insurance contracts.

C$.$ A letter of last instruction is a document $($letter$)$ that assigns an executor of your estate and a guardian, if necessary, for any children under $18$ years of age.

D$.$ A letter of last instruction is a document $($letter$)$ that describes your preferences regarding trusts, gifts, and charitable contributions for the purpose of avoiding taxes or for other reasons.