When a non-spouse is the sole beneficiary of an original account owner's IRA: A. The five-year rule always applies. B. Required minimum withdrawals can usually be calculated using the non-spousal beneficiary's single life expectancy. C. Required minimum withdrawals must be calculated using a life expectancy of no more than 10 years. D. The account must be completely liquidated by December 31 of the year during which the account owner dies.