Carley, who turned age 73 on September 10th of current year, owns 32 percent of Big Company, and is its current CEO. She has amassed $15 million in her qualified plan account as of December 31st previous year. She estimated value at $17 million as of December 31st of current. She has named her son, Simon (age 9 at the end of 2022), as her beneficiary. Can Carley delay taking minimum distributions from her Big Company Plan since she is still employed? Explain why or why not.