Beth was born on October 1, 1949, and has been retired for 4 years. She is an unmarried participant in a qualified defined contribution plan. As of December 31, 2021, her account balance was $23,850. As of December 31, 2022, her account balance was $26,500. Her applicable distribution period is 26.5 years. When must Beth begin receiving minimum distributions? A. April 1, 2021. B. April 1, 2022. C. December 31, 2022. D. December 31, 2021