A retiring owner age 71 has named his adult son younger son as the designated beneficiary for his IRA. What is the maximum length of time over which distribution of the account value may be paid for income tax purpose?

A. Over five year period. B. Over the recalculated remaining single life expectancy of the son. C. Over a substantially equal time for periodic payments

D. Over the remaining single life expectancy of the sons reduced by one year.