Benoit has been a widower for three years. He has two children: Alex and Rose. He wants to leave his principal residence to his daughter Rose.

The property is valued at $250,000 and has a $30,000 mortgage. He wants to leave his cottage to his son Alex. This property is valued at $250,000 and is mortgage-free but will be subject to a tax on capital gains of about $60,000. Benit also has a $150,000 individual life insurance policy. The proceeds of the policy will be divided equally between the two children. For Benoit, it is absolutely essential to be fair and not financially advantage one child over the other.

Is Benot's plan fair or unfair towards his children?

A) His plan is fair, because the life insurance is bequeathed in equal shares. b) His plan is fair, because the value of the bequeathed property is the same.

c) His plan is unfair, because Alex will receive $30,000 more.

d) His plan is unfair, because Rose will receive $30,000 more.