When a traditonal IRA is inherited from a spouse, the surviving spouse has three choices. Which of the following is NOT an option?

A. Continue to treat themselves as a beneficiary

B. Designate themselves as the account woner and treat the IRA as their own

C. Use the owner's age on the year of death to determine the required minimum distribution

D. Treat is as their own by rolling it over into their own IRA, or to the extent taxable, into a qualified plan