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The Dion Case AN ESTATE PLANNING MINI-CASE Marcel and Clio Dion are taking steps to begin evaluating their estate planning situation. Marcel is 60 years old. Clio is 53 years old. They have two children, ages 13 and 18. Marcel is a successful executive with a Fortune 500 company, and Clio has achieved success as a cosmetics home sales trainer. Currently, their wills state that if either Marcel or Clio were to pass away, the surviving spouse would inherit everything. Both Marcel and Clio value their privacy, but they have not established a trust at this time. They have an interest in providing charitable support to their church, but they have not made any sizable contributions. Table VL20 summarizes their asset, liability, and estate expense situation