If Elaine begins taking minimum distributions from her IRAs and then dies two years later, what is the minimum distribution rule that will most likely govern how the remaining account balance in Elaine's IRA will be distributed to Harriet? A. The account balance must be distributed within 5 years beginning December 31 of the year after Elaine died. B. The account balance can be distributed to Harriet at least as rapidly as it was being distributed to Elaine. C. The account balance must distributed to to Harriet based on her life expectancy beginning in the year following the year of Elaine's death. D. The entire account balance must be distributed by December 21 of the year after Elaine's death.