You have met with an elderly client for estate planning. She provided you with a summary of her assets which consist of a home with net equity of $300,000; a life insurance policy with a face amount of $100,000 with a beneficiary designation to her daughter, Sally; an investment account with a balance of $150,000 which is owned in joint tenancy with a right of survivorship with her other daughter, Betty (who has not contributed to the account); and a mountain home with a net equity of $400,000 that is owned as tenants in common with her son, Andy because she gifted him his one-half interest for his last birthday. Your client has a will which leaves all her assets to her three children equally in value (she doesn't care if they share all assets equally). She has advised you that it is her primary goal to leave everything equally to her three children counting any life time gifts she has given to them. Assuming for purposes of this question only that the values of all the above assets will stay constant and she has no concern over the type of assets she leaves any of the children, which of the following would be your recommendation to her to achieve that goal in the easiest manner? a. Leave everything the way it is now since her will leaves all her assets to her three children equally. b. Change her beneficiary designation of her life insurance policy to make the proceeds payable to her estate. c. Change her beneficiary designation of her life insurance policy to make the proceeds payable equally to Betty and her estate and modify her will to add a specific legacy of her interest in the mountain home to Sally. d. None of the above.