Eugenio is working with his client, Fionna, to develop her investor profile. Fionna is retiring next year and she does not have a pension from her employer. However, Fionna has managed to save a substantial amount in her registered retirement savings plan (RRSP), which makes up the majority of her investment assets. Fionna is widowed and has two adult children. When she passes, Fionna would like to leave her children some money, if there is any left. Up until this time, Fionna has managed her own RRSP account. After review, Eugenio determines that the asset allocation is generally appropriate for her current situation. Which of the following investor needs is the MOST important to Fionna?
a)		need for tax efficiency
b)		need for estate planning
c)		need for retirement income
d)		need for investment management