input: Text: My Father's Estate A letter from an ill-mannered former high-school classmate of long ago, one of several like it, which I pass on in paraphrase: "I saw that your father had died," she wrote. "He was always so clever about money. Did he leave you a big estate? Did he figure out a way around the estate tax?" It's a rude question, but it has an answer. My sister and I have been going through my father's estate lately with his lawyer, and we're pawing through old, dusty files to find bank account numbers and rules for annuities, so maybe it's a good time to think about what my father, Herbert Stein, left to us. He did indeed leave some money. By the standards we read about in the Wall Street Journal or Sports Illustrated, it was not worthy of much ink. In any event, because of the class-warfare-based death tax, the amount that will be left is vastly less than what he had saved. As an economist, my father was famous for defending taxes as a necessary evil. But even he was staggered, not long before his death, when he considered the taxes on his savings that would go to the Internal Revenue Service. The nest egg is going to be taxed at a federal rate of about 55 percent, after an initial exemption and then a transition amount taxed at around 40 percent (and all that after paying estate expenses). When I think about it, I want to cry. My father and mother lived frugally all their lives. They never had a luxury car. They never flew first-class unless it was on the
  Question: What personal feelings did the author have about the estate tax on his father’s estate?
  
   (A) He believed that people who invest in land like his father should be able to pass property on without tax
   (B) His parents lived cheaply and the author feels they deserve to have their savings passed on
   (C) His parents passed a lot of money on while they were alive, and he feels like he has received plenty and doesn’t need to worry about estate tax
   (D) He believes it is important that his father’s estate does go in part to the IRS to support the public services his father was a part of creating
  Answer:
output: His parents lived cheaply and the author feels they deserve to have their savings passed on