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John’s net worth is $17,000,000 consisting entirely of his s…

John’s net worth is $17,000,000 consisting entirely of his separate property. His wife’s net worth is $200,000, consisting entirely of her separate property. As part of John’s estate plan, he would like to transfer as much property to his children as possible after his wife’s death, while applying as much of his Estate Tax exemption as possible to his estate upon his death. He would also like to ensure that his wife has access to all of his net worth for the rest of her life. Assuming John died in 2026, and assuming his wife is a U.S. citizen, which of the following estate plans would best fulfill his goals: