Sylvia's birthday is 3/03/1949. When must Sylvia take a required minimum distribution (RMD) from her traditional IRA:

a. By December 31, 2020, because she does not qualify for a waiver.

b. By December 31, 2021, because the RMD was waived for tax year 2020.

c. By April 1 and December 31, 2022, the year after she turns 72.

d. Sylvia will never be required to take the RMD from her traditional IRA

Can she not elect to take her first RMD in 2021 because she can elect to postpone taking her first distribution because everyone can elect not to take their RMD in 2020?