Sylvia is a 60-year-old widow (her husband died a year ago) who lives near you and would like to meet with you regarding her estate plan. She inherited over $20,000,000 from her husband and is worried about estate taxes. She has three children, ages 26, 30, and 33, and the oldest of which has substance abuse problems as well as 2 children of his own. Her 26-year-old daughter is engaged to a man Sylvia does not trust because he does not have a steady job and spends an inordinate amount of time playing video games. Sylvia is also worried about her health since Alzheimer's runs in her family. Which of the following is the least compelling reason for Sylvia to engage in estate planning?

to plan for her incapacity

to help "downsize" in purchasing a new home

to minimize possible estate and transfer taxes

to shape and control the future inheritances of her children and grandchildren