A CFP$$ professional is working with a client to develop the client's estate plan. As part of this process, the CFP$$ professional and client are attempting to project the estate's cash flow needs and develop a plan to ensure the estate's liquidity. The client owns several life insurance policies on his own life and expects his estate will be subject to estate tax. Which of the following statements regarding the development of the cash flow plan to maintain the liquidity of the client's estate is NOT correct?

A$)$

The timing of some of the estate$$s cash outflows will be fairly predictable.

B$)$

The cash flow plan should be flexible enough to account for the possibility of unexpected expenses.

C$)$

It should be anticipated that there may be a delay in receiving life insurance proceeds on the client$$s life.

D$)$

It is generally not possible to reduce the estate$$s cash needs for estate tax.