Under the required minimum withdrawal rules that apply when a surviving spouse inherits an IRA from a deceased spouse who dies before the RBD (April 1 of the year after turning 70): A. The surviving spouse can treat the account as his/her own account. B. The five-year rule always applies. C. The account cannot be left in the name of the deceased spouse. D. The entire account balance must be distributed to the surviving spouse within 90 days of the date of death, with the resulting federal income tax consequences.