Will, the acountant

When Will enters the battlefield, you decide death or taxes:
-Death: Whenever a creature you control dies, you gain
1 life and any number of opponents loses 1 life.
-Taxes: Whenever a opponent plays a spell, if it is the second or more time they've played a spell this turn,
you gain 1 life and any number of opponents loses 1 life.(you can only choose an opponent once each trigger.)