Zero for law school. Frankly it won’t matter where you go.
But if he didn’t go to law school - that might sway the decision. If he wanted finance, all three are fine but SMU and Kelley likely more reputed.
Accounting - IU, etc.
Mid size city - SMU etc.
Which can you afford and of those which does he prefer.
Short of maybe a certain major desire I’d go with that. Law school has costs too so take that into account.
Congrats on three solid admissions.