When the surviving spouse inherits a traditional IRA from the deceased spouse (orignal account owner) who dies on or after RBD(April 1 of the year after turning 70 1/2.

A: No required minimum withdrawal is necessary for the year of the deceased spouse's death.

B: The surviving spouse cannot name new beneficiaries for the account, even if the surviving spouse treat the account a the surviving spouse' own account

C: It is necessary to take a minimum withdrawal for the year of the deceased account owner's death (unless it was already taken before death).

D: The inherited account is exempt from the required minimum withdrawal rules.