To avoid a 25% penalty, which is the required beginning date for a taxpayer to begin taking required minimum distributions from his or her retirement account? A. April 15 of the calendar year following the later of the taxpayer attaining age 70 or retiring. B. April 1 of the calendar year following the later of the taxpayer attaining age 70 or retiring. C. April 1 of the calendar year following the later of the taxpayer attaining age 73 or retiring. D. December 31 of the calendar year following the taxpayer retiring