Please draft a Last Will & Testament applying the following circumstances you have elicited from the client after the interview.

Frederick and Emily were married in 1981. Frederick built the house they lived in, a four bedroom ranch located on the outskirts of Magnolia, Delaware. Because he built the home over a two year period the total cost to him was under $20,000 plus his labor. The market value today is appraised at $350,000! It is in excellent repair. Emily worked at the local Giant food market and had been there first as a shelf stocker, making minimum wage (1984) but worked her way up through the ranks to assistant manager with a base salary of $75,000/annum.) Frederick worked at a local insurance company as the claims manager with a base salary of $90,000/annum. Both had group term life insurance policies each at $100,000 naming each other as the primary beneficiary on the policy. If they died simultaneously then the policy proceeds would go to their Respective Estates which is their contingent beneficiary. They had two children, their daughter Shannon and son Will. Each went to college and have moved out and are doing well on their own. Shannon as an elementary school teacher, now married six years herself with one child, a little girl named Leah Faye who is four years of age. Will works as a ski instructor in Aspen, CO and is not yet married. Frederick was a reasonably astute investor taking about $5,000 a year for the past 10 years and investing in mutual funds which have provided him with an average return of 8% a year for the past 10 years. He has amassed $50,000 of his own money ($5,000/year x 10 years) and an additional $38,000 of interest (compounded annually over the 10 year period) for a total savings now of $88,000. Frederick wants his wife to receive this nest egg if he predeceases her, otherwise he wants it to be set aside to be used as a college fund and with the leftover balance after undergrad (and graduate level if she wants to go) to be used for the benefit of his granddaughter in "getting a start in life". There is no mortgage on the home which both he and Emily own together as a joint tenancy with right of survivorship. If they die simultaneously though they want the house to be sold with the money derived from the sale to be divided equally between their two adult children. Frederick and Emily own a 2015 Hyundai Sonata and a 2019 Ford Ecosport Both were paid for in cash. Both are in good shape but probably do not have a value in excess of book value both are average car in average condition. (May have to look that up) The cars would be retained if one predeceases the other, but after both are gone, the Sonata goes to Will and the Ecosport goes to Shannon. Frederick had been a fly fisherman for most of his adult life and had amassed a collection of flypoles, the most expensive of which he bought for $2000 (including the reel) He would like to leave that to his son. Emily owns an Ovation flat top guitar which she played for many years when singing in the church choir. She would like to leave that to Shannon who also plays and sings occasionally at church.