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

<passage>:
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 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. They never had live-in help. My father washed the dishes after my mother made the meatloaf. My father took the bus whenever he could. His only large expenditure in his and my mom's whole lives was to pay for schools for his children and grandchildren. He never bought bottled, imported water 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. My father was loyal, and the IRS cannot impound that legacy. When RN ran into every kind of problem after June of 1972, most of which were unearned and a chunk of which was earned, my father never thought of disavowing him or even distancing himself from Nixon. Even though he had an appointment to the University of Virginia in his pocket, Pop several times extended his stay at the White House to help out with the struggles over inflation and recession, and never once publicly said a word against Nixon. pro-Israel pro-Jewish in every important cause. My father would never turn his back on a man who had been as conscientious to the cause of peace and as kind to the Stein family as RN had been. "Loyalty." There is no item for it in the inventory of estate assets to be taxed. My father's stance against seeking money for its own sake--so wildly unsuited to today's age, but so reassuring to his children--cannot be taken by the Treasury. 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. 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. Never once did my sister or I ever ask him for help that he hesitated, let alone declined, to give. Usually this was some research we were too lazy to do, but which he did without any resistance at all. When I was a child and had a chore like leaf raking that I didn't want to do, his simple answer was to say, "Let's do it together. It'll take half as long." I use that with my son almost every day, along with the devotion, and my father's example about his friends from long ago to make my life work. He stayed close with friends from Williams College Class of '35, especially Richard Helms of the CIA. He had lunch with one of his pals from Williams, Johnny Davis, class of '33, who got him a job as a dishwasher at Sigma Chi, days before he went into the hospital. 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.

<question>:
What is the relationship like between the brother and sister?

<options>:
A They are estranged
B They seem to be in agreement about the things discussed in the piece
C They don’t see each other’s opinions and do not get along well
D They disagree on how to divide their father’s estate

<answer>:

B