Bernie named his estate the beneficiary of his IRA. Bernie dies after reaching his required beginning date. The balance of his IRA

A$)$ will not be distributed since the beneficiary is not a natural person

B$)$ will be distributed as a tax$-$free lump sum

C$)$ will be distributed based on the owner's life expectancy in the year of death

D$)$ will be distributed based on the life expectancy of the estate executor