Question $22$ of $75.$

Beth died in $2023$ at the age of $59.$ Her cousin, Cora $(30),$ was the designated beneficiary of Beth's traditional IRA. Cora is not an "eligible designated beneficiary" for the purpose of the inherited IRA distribution rules. In what manner must the IRA be distributed to Cora?

Distributions must be taken based on Beth's age at time of death.

Distributions must be taken based on Cora's life expectancy.

The entire account must be withdrawn by December $31$ of the tenth calendar year following the year of Beth's death.

The entire balance of the IRA must be distributed to Beth's estate by December $31$ of the year containing the five$-$year anniversary of the date of death.