Gladys (85) passed away on March 29, 2021. Miranda (32), her only grandchild, is the designated beneficiary of Gladys' traditonal IRA. Miranda is not chronically ill or disabled. Under a provision of the Setting Every Community Upp for Retirement Enhancement (SECURE) Act, Miranda must withdraw the entire balance from the inherited IRA:

a. within one year after the year of Gladys' death

b. within five years after the year of Gladys death

c. within ten years after the year of Gladys' death

d. Over Katie's lifetime, after the year of Gladys' death