Suzan a 65 year old widow, has recently decided to undertake estate planning seriously, she has accumulated substantial wealth over the years including various real estate properties, stocks and a large balance in savings account. she wants to make sure that her wealth is passed on to her two children and four grandchildren in the most efficient way possible. she meets Naheed a financial planner to discuss her options and potentially draft a comprehensive estate plan. he spent the meeting discussion Common will inclusions to highlight tosuzan in preparation for a meeting with an estate lawyer. which of the common pitfalls did Susan encounter with Naheed? A) Procrastination, excessive focus on tax avoidance, failure to look beyond the will. B) not considering other issues such as distributing assets and donations and not just only on will considerations. C) not discussing tax avoidance since there is sufficient liquidity. D) procrastination and not dealing with planning for death