Nicholas IRA - $150,000, Flora is the beneficiary Nicholas SIMPLE IRA - $335,000, Flora is the beneficiary Joint stock account - $1,350,000 invested in index funds and ETFs Personal residence (owned as tenants by the entirety) - $550,000 FMV (outstanding mortgage principal balance is $395,000) 0 Autos and personal property - $90,000 Other liabilities (other than mortgages) 0 $25,000 remaining on an auto loan 0 $13,000 in credit card debt Fiora and Nicholas have never done any estate planning, but the recent premature death of a friend alarmed them both. Based on what Flora and Nicholas have provided, what would you bring to their attention regarding any estate planning issues? What issues should they take care of first, and what specific recommendations, if any, would you make? What additional questions might you have for Flora and Nicholas to think about