Steps involved in the estate planning process include: (1) analyze the client's current course of action, (2) implement the appropriate estate planning technique, (3) identify and select goals, and (4) develop the appropriate estate planning technique. Which one of the following lists the CORRECT sequence of these steps?

A)

(1), (3), (4), (2)

B)

(3), (1), (4), (2)

C)

(1), (4), (2), (3)

D)

(3), (2), (4), (1)