Jennie's husband Leroy dies, leaving her his IRA. She is 52 years old and needs income until she turns 60 years old (when her own company retirement will begin payouts). Leroy's IRA has a balance of $2,500,000. Which approach will help Jenny the most while minimizing her taxes and penalties owed to the IRS? Do nothing for one year. Disclaim Leroy's IRA Treat herself as the beneficiary of her husband's IRA Treat Leroy's IRA as her own