47. Sarah is a member of the FIRE community and has worked hard to save for her retirement and plans to retire next year, at the age of 45. She has carefully tracked her expenses throughout the years and has determined that she needs exactly $54,500 withdrawn from her qualified retirement accounts every year in retirement to provide for her living expenses and allow for a cushion in case of unexpected expenses. Assume she has enough funds in her traditional IRAs to cover these expenses and not enough outside of her traditional IRAs to cover the expenses.

Which of these strategies would be the best for her to implement now so that she can begin making withdrawals from her traditional IRA next year?

a. Converting funds from traditional to Roth with the intent to withdraw the converted funds next year

b. Filling out the appropriate paperwork to begin making substantially equal periodic payments from her traditional IRA to begin next year

c. Withdraw all funds from the traditional IRA now, pay the penalty, and invest the remaining funds in a taxable brokerage account so that future growth will not be penalized

d. Cease all funding from traditional accounts now and save as much as humanly possible for the next year into taxable brokerage accounts to live off of until penalty-free withdrawals can be made from the IRA at age 59.5