Annabelle, age 57, was recently diagnosed with cancer. Due to the diagnosis, she retired and is currently updating her retirement and estate plans. Her son, Zeus, age 30, is the beneficiary of her IRA, with a current account balance $900,000. Zeus is a successful attorney in the 37% tax bracket. Which of the following actions by Annabelle is likely to result in the greatest amount of wealth transfer to Zeus?

A. Do nothing as Zach will be able to stretch the IRA over his life expectancy.

B. Convert her entire IRA to Roth and withhold taxes as part of the conversion.

C. Take a full distribution from the IRA and deposit the funds in a brokerage account.

D. Convert a portion of the IRA to a Roth IRA each year.