Read the following passage and questions, then choose the right answer from options, the answer should be one of A, B, C, D.

<passage>:
Most of all, my father believed in loving and appreciating those persons close to him. He stayed close to all his pals from the Nixon days (and would not hear personal criticism of Pat Buchanan, who had been a friend and colleague, although he was bewildered by Pat's stands on many issues). He basked in the pleasure of the company of his colleagues and friends at the American Enterprise Institute, which he thought of as one of his three homes--the Cosmos Club and his extremely modest but well-situated apartment at the Watergate were the others. He could form attachments readily. Even in his last days in the hospital, he took a liking to a Ukrainian-born doctor and used to refer to him as "Suvorov," after the Russian general written of glowingly in War and Peace-- which still sits on the table next to his reading chair, with his notes on little pieces of paper in it. 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 expense account. They never in their whole lives went on an expensive vacation. When he last went into the hospital, my father was still wearing an old pair of gray wool slacks with a sewed-up hole in them from where my dog ripped them--15 years ago. This quality of devotion and the rewards I get from it are worth far more than any stocks or bonds in my father's estate--and cannot be taken away at the marginal rate of 55 percent. Plus, I can pass it on to my son without any generation-skipping surcharge. And he left something else of perhaps even greater value: a good name. Many people quarreled with my father's ideas about taxes or about when to balance the budget. He faced frequent opposition to his belief in a large defense budget. Of course, most of the people he knew disagreed with him about RN. But no one ever questioned that he came by his views honestly, by means of research and analysis and sometimes sentiment, but not for any venal reason or by the process of money changing hands. His reputation for honesty was simply without a speck of question upon it. This good name cannot be taxed at all, at least not right now. My sister and I and our children will have it for as long as we keep it clean. It's priceless, incalculable in value. So, in answer to the query from the forward high-school classmate, "Yes, my father did leave an immense estate, and yes, he did manage to beat the estate tax." The only problem is that I miss him every single minute, and I already had the best parts of the estate without his being gone, so the death part is pure loss. Some of them will go to the Nixon Library, and some will be on bookshelves in the (very small and modest) house my wife and I own in Malibu, a place he found beguiling because he had always wanted to live by the ocean and write. And there are his furniture and his clothes, none of which has any value at all except to me because they remind me of him and because, when I stand near them in his closet, I can still smell his smell of hair and skin and leather shoes, the closet smelling a lot like he smelled when he came home from work in 1954 carrying a newspaper that said there could be no more racial segregation in schools. And there are his mementos of Richard Nixon, his White House cufflinks, photos of Camp David, certificates and honorary degrees, and clippings of great events of state. And there are his love letters to and from my mother when they were courting in 1935 and 1936, still tied with light blue ribbon in what was my mother's lingerie drawer, talking about their love triumphing over the dangers of the Depression. I suppose we'll have to place a value on these and have them taxed, too. But these are the trivia of what he left me and my sister. The really valuable estate cannot be touched by the death tax. The man's legacy to his family has almost nothing to do with anything that can be appraised in dollars and cents. The example of loyalty and principle: When he had just taken over as the chairman of President Nixon's Council of Economic Advisers, he hired a young staff economist named Ron Hoffman (brother of Dustin Hoffman). Almost immediately, John Dean, then White House counsel, came to see my father to tell him that he had to fire Hoffman. Apparently, Ron Hoffman had signed a public anti-war letter. The FBI, or whoever, said that showed he was not loyal and not qualified. My father said that this was a free country, that Ron Hoffman was hired as an economist not as a political flack for RN, and that he would not be fired because he disagreed with some aspect of Nixon policy. After much worrying, Hoffman was allowed to stay--and performed well. "Loyalty." There is no item for it in the inventory of estate assets to be taxed. My father lived his life, especially in the latter years of it, in a haze of appreciation. Whatever small faults he could and did find with America, he endlessly reminded anyone who listened that the best achievement of mankind was America, whose current failings were trivial by historic standards, which was in a constant process of amelioration, and which offered its citizens the best chance in history for a good life. When he did consider the failures of American life in the past, especially institutionalized racism, he did so to note the astonishing progress that had been made in his lifetime. He had no use for those who held up a mirror of fault-finding from the left or the right when he could see in his own era what vast improvements in freedom had been made for blacks, Jews, women, Asians, Hispanics, and every other minority. This reassurance--that somehow things will be all right, that there is a lot of ruin in a man, as well as in a nation, to paraphrase his idol, Adam Smith--has become part of me, and I can still summon it up when I am terrified because of a huge quarterly tax payment due or a bad day on the market. Again, the IRS taxes it at zero. My father himself, as far as I know, inherited no money at all from his father. He did inherit a belief that hard work would solve most problems, that spending beyond one's means was a recipe for disaster, that flashy showoff behavior with borrowed money was understandable but foolish. He did inherit enough common sense to tell his son that buying property he would never live in was probably a bad mistake. (He rarely spoke in moral absolutes. He believed instead that humans could and would make individual choices but that there were surely consequences to those choices that could be considered.) He passed these beliefs on to me, although they have become somewhat attenuated by my 20-plus years in the fleshpots of Hollywood. Still, I am one of the only men I know here who has never been drastically short of money (so far), and that I attribute to hearing his rules of prudence.

<question>:
What are some of the things the author says can’t easily be valued?

<options>:
A The antique car collection
B The furniture in his home
C The values that his children cherish
D The various properties his father owned that are meaningful to the family

<answer>:

C