Dad passed away at age 78. Son, age 57, inherited his IRA. Which of the following statements is correct concerning the RMD rules for Son?

A)

Son may withdraw the RMDs each year according to his Table I life expectancy starting in the year following the year of death and subtracting 1 for each subsequent year.

B)

Son must take any remaining RMD for the year of death. Then, he will have RMDs for Years 19 based off of his Table I life expectancy for the year after the death subtracting one for each subsequent year. Finally, the account must be emptied by the end of Year 10.

C)

Son may withdraw the RMDs each year according to his Table III life expectancy starting in the year following the year of death and subtracting 1 for each subsequent for Years 19, then the account must be emptied by the end of Year 10.

D)

Son may withdraw the inherited IRA based on his Table I life expectancy recalculated each year.