Properly identify the factors that will influence a client's selection of an appropriate estate planning technique:

Group of answer choices

C$.$ The effect of the death of the owner$/$client on the property's value $($goodwill$).$

B$.$ The marketability and liquidity of the property.

A$.$ The difficulty in properly valuing the property.

E$.$ All of the above are important.

D$.$ The health and competency of the beneficiaries of the property.