When the surviving spouse is the sole beneficiary of the deceased spouse's Roth IRA, the surviving spouse should generally: A. Treat the account as the surviving spouse's own account, because that means no minimum withdrawals will be required as long as the surviving spouse lives. B. Immediately liquidate the account to avoid any threat of the 50% penalty for failure to comply with the required minimum withdrawal rules. C. Begin taking required minimum withdrawals by no later than December 31 st of the year of the deceased spouse's death. D. Ignore the account for required minimum withdrawal purposes, because the required minimum withdrawal rules do not apply to inherited Roth IRAs.