Please answer this question: Sharon inherited a traditional IRA from her husband Ozzy. Which of the following options is unavailable to Sharon as the beneficiary? Using Ozzy's age in the year of death to determine the required minimum distribution. Treating the IRA as her own by rolling it over into her own IRA, or to the extent taxable, into a qualified plan. Designating herself as the account owner and treating the IRA as her own. Continuing to treat herself as a beneficiary