Martha is single, 65 years old, and a Florida resident. Martha has two adult children and four grandchildren (each child has two children). In 2023 Martha owns income producing real property in a single member LLC valued at $50 million. The property is expected to appreciate 5% each year and produces taxable income of $5 million each year. Martha seeks advice from you, her trusted tax advisor, concerning how to minimize her federal estate tax and convey the greatest value of property to her descendants, either in life, death or both. Her adult children are financially secure on their own but not her grandchildren. Martha would like to benefit her church but not if it means a significant reduction in her children and grandchildren's inheritance