Chad Boudreaux is a 58-year riverboat captain. He grew up in New Orleans and has worked on the Mississippi River his entire life. He works for a private company in New Orleans called Crescent River Pilots Inc. (CRP) and is married to Patricia, who is 35 years old. They have a seven-year-old son, named River. CRP sponsors a 401(k) plan that offers a Roth account and a separate ESOP. Chad has the following retirement plan accounts:

Account Description	Current FMV	Beneficiary
ESOP account from CRP - consists of CRP shares. The cost basis for the shares is $75,000.	$400,000	Patricia
401 (k) Plan From CRP Inc.	$800,000	Patricia
401 (k) Plan from Schlumberger, where he worked in his thirties	$90,000	Patricia
Roth IRA (established in 2000 with a $2000 initial contribution; three years ago he rolled over a traditional IRA with a balance of $10,000	$45,000	Patricia
Traditional IRA (established twenty years ago with $15,000 of after-tax contributions)	$90,000	River
Inherited IRA from the death of his Mama. She died in the same year Chad turned 50 years old.	$120,000	River

I. If Chad were to die, what options would Patricia have for satisfying the minimum distribution rules on the Roth IRA account?