Maria is an insurance agent who is meeting with Donald for the first time. Donald and his business partner, Eric, own a local computer repair shop. In

addition, Donald is the sole owner of a dozen rental properties around town. Donald contacted Maria because he recently married for a second time and is

expecting his third child with his new wife.

In assessing Donald's life insurance needs, what are some of the factors that are important for Maria to consider?

The taxable capital gain from the deemed disposition of the assets in his computer business that must be sold in the event of a partner's death.

The taxable capital gain from the deemed disposition of the assets within both his small business and the rental properties he owned.

Ongoing income needs for his dependants and whether there is a buy$-$sell agreement in place with Eric.

Income continuation for his partner, Eric, and any mortgage balances that may exist on the rental properties.