Mary, age 53, and Suzy, age 56, are sisters. They each have $100,000 in an IRA. They each begin receiving substantially equal periodic payments from their total IRA accumulations to supplement their travel budget. Which one of the following statements is correct regarding this strategy? A) Mary and Suzy will receive the same payment amounts because they have the same account value. B) Suzy could stop distributions at any age without penalty because she is over age 55. C) In order to avoid the 10% early withdrawal penalty, Mary must continue payments until age 59. D) Both sisters must be terminated from employment in order to begin substantially equal periodic payments from their respective IRAs