Mike is a widower in his early 50s. He has only one child, a daughter who is happily married with three children. 25 years ago he purchased a cottage for $25,000. The fair market value is $200,000. He has decided to bequeath the cottage to his daughter through his will; however, he wants to purchase an insurance policy on his life to provide the funds to pay the capital gains tax upon his death. He wants a simple policy that he can readily understand. He also does not want to pay any more than necessary for insurance. Which of the following four options would be the best choice for Mike?