At age 65 Carlotas health is beginning to fail. She had a large balance in an IRA that she wanted to move to a different IRA. Carlota withdrew $100,000 from the IRA and planned to roll over the funds into another IRA. Unfortunately, she died before completing the rollover. Carlotas son Andres, discovered what his mother had done a week after her death. Andres was both executor of Carlotas estate and beneficiary of her IR. Can Andres, in his role as executor, complete the rollover for his deceased mother by depositing the $100,000 in another IRA within the 60-day rollover period?