Tim, age 55, wants to set up a stretch IRA. Which of the following IRA beneficiaries should he choose to make the stretch IRA technique work the best, assuming he dies after December 31, 2019 and that all potential beneficiaries are in good health?

A. Tim's brother, Ben, age 62.

B. Tim's dad, Billy, age 84.

C. Tim's wife, Sara, age 45.

D. Tim's son. John, age 25.