When the surviving spouse inherits a traditional IRA from the deceased spouse (original account owner) who dies on or after the RBD (April 1 of the year after turning 70): 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 treats the account as the surviving spouse's own account. C. It is necessary to take a required 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.