In December 2019, Frank, a single taxpayer, reached age 70 1/2. On March 31,2020 he took the first required minimum distribution from his traditional IRA. He would like to make sure this distribution was computed correctly. The balance of Frank's IRA was $100,000 on December 31, 2018. The distribution period multiplies, taken from the Table III in IRS Publication 590-B, are 27.4 for a 70 year old taxpayer and 26.5 for a 71 year old taxpayer. Frank's minimum distribution for 2019 is:

A. $3650

B. $3712

C. $3774