Colin is 35 years old and inherits an IRA from his mother, who dies prematurely at age 60. Which of the following statements is correct regarding his options for the inherited IRA? A. Colin does not have to take distributions until his mother would have been 70 years old b. Colin can rollover the IRA into his own IRA c. Colin can take out the entire distribution within five years and avoid all penalties d. Colin must take distributions over his single life expectancy