Bonnie is getting close to retirement and realizes she has three different IRA accounts at three different financial institutions. To make life simpler, Bonnie wishes to consolidate her three IRAs into a single account in 2020 using trustee-to-trustee direct rollovers. How many rollovers of this type can Bonnie make in 2020?
a. One
b. Two
c. Four
d. Ten
e. There is no limit