Lorie is a healthy 60 year-old who owns a cottage by the lake with an unrealized capital gain of $200,000. She assumes the cottage value will continue to rise. Lorie believes that on her death she will pay 25% of her taxable income to tax. On her death, Lorie would like her cottage to go to her niece. What type of insurance would be most suitable to cover her final tax liablity on the cottage?