Tom enjoys a comfortable revenue stream from an investment property he owns. The property has appreciated in value over the years and, due to a surge in economic activity, property values in Tom's neighbourhood are expected to increase considerably in the coming years. Although Tom has no plans to sell the property during his lifetime, he is concerned about the escalating capital gain and growing tax bill that will be due when he dies. Tom has decided to purchase insurance to protect against this tax liability and he asks you for help.Based on the information provided, which of the following policies would be MOST suitable for Tom given his circumstances?

a)Term 20 guaranteed renewable and convertible

b)Term-100 with level cost of insurance

c)Non-participating whole life

d)Participating whole life