Why Would the Owners of a Successful Business Operation Carry

Why would the owners of a successful business operation carry life insurance on the lives of its shareholders?

A) to ensure that the business doesn't suffer financial loss from business interruption
B) to offset any deficiency in the value demanded for the deceased's shares
C) to offset the challenging costs of buying out a deceased shareholder's shares
D) to comply with the law's mandatory life insurance pertaining to shareholders