Which of the following would be least appropriate to make use of an estate freeze: i) A young business owner who is looking to plan for the succession of his company ii) A business owner in their 30s who is separating from their spouse iii) A business owner nearing retirement that is looking to hand over ownership to multiple family members iv) A business owner who is concerned that the value of theircompany has reached a point where the growing tax liabilitywhen the company will be sold someday needs to beaddressed