Marcus is conducting an insurance coverage needs analysis for a client. He has already determined the amount of life insurance required to provide incomes for the surviving family and is in the process of calculating the amount of capital required to pay various expenses if certain situations arise. Choose the BEST answer below that describes a situation where capital will be required to ensure adequate resources for the client's family. O a) burial expenses O b) any outstanding mortgages O c) income taxes upon death O d) all of the above