Your grandmother has approached you to explain to her the process involved in creating a will. In response to your grandmother's request, explain the following 5 guidelines. For each guideline you discuss, reference a section of the tax code that will be relevant to your grandmother's will. Note that the preparation of a will impacts property transfer and estate taxes.

Guideline 1: Avoid the Use of Preprinted Will forms

Guideline 2: Use the same Word-Processing software and Computer Printer typeface

Guideline 3: Use Words that Avoid Ambiguity

Guideline 4: Use simple Language

Guideline 5: Place small estates in Joint tenancy