Question ID: $1358597$

Tina, your client, is the $55-$year$-$old widow of Paul, who was $58$ years old when he died earlier this year. Ed$,$ age $35,$ is their only child. Tina is the primary beneficiary and Ed is the contingent beneficiary of Paul's IRA, which is worth $$400,000.$ Which one of the following planning techniques will accomplish Tina's goal of deferring taxes for as long as possible on Paul's IRA?

A$)$beginning payments to Ed based on his life expectancy

B$)$ beginning payments to Tina based on her remaining life expectancy

C$)$doing a rollover to Tina's IRA

D$)$ initiating a dependent rollover to Ed