The 10-year distribution rule for certain inherited retirement plans applies to which of the following designated beneficiaries?

A. Spouse.

B. Child of the account owner, over the age of majority.

C. Individuals who are disabled as defined by IRC.

D. Individuals not more than ten years younger than the decedent.

I do know that.......

The new 10-Year Rule does not apply to "Eligible Designated Beneficiaries," defined as:

Spousal beneficiaries.

Disabled or chronically ill beneficiaries, as defined by IRC.

Individuals not more than 10 years younger than the decedent.

Minor children of the original account owner.

but I have gotten this question wrong and I NEED HELP !!!!!!