Susan, a $65-$year$-$old widow, has recently decided to undertake estate planning seriously. She has accumulated substantial wealth over the years, including various real estate properties, stocks and a large balance in a savings account. She wants to make sure that her wealth is passed onto her two children and four grandchildren in the most efficient way possible. She meets Naheed a financial planner to discuss her options and potentially draft a comprehensive estate plan. He spent the meeting discussing common Will inclusions to highlight to Susan in preparation for a meeting with an estate lawyer. Which of the common pitfalls did Susan encounter with Naheed.?

a$)$ not discussing tax avoidance since there is sufficient liquidity

c$)$ Not considering other issues such as

just only on will considerations

d$)$ procrastination, excessive focus on ta