IRA beneficiary's who are not spouses (select one)

a) can delay taking an RMD from the deceased's IRA until the beneficiary is 72

b) can delay taking and RMD from the deceased's IRA until the beneficiary is 59 1/2

c) must withdraw the funds within a specific number of years

d) can still do a rollover of the deceased's IRA into the beneficiary's own IRA