Which of the following choices is not a potential option for a taxpayer who inherits a traditional IR from a spouse?

A. designate themselves as the account owner and treat the ira as their own.

B. Convert the ira to a Roth IRA and continue to treat themselves as the beneficiary.

C. Take distributions over their own life expectancy'

D. Delay distributions until the year the decedent would have turned 70 1/2