Which of the following distributions is eligible for rollover treatment?

A)The required minimum distribution from a 73-year-old taxpayer's former employer's qualified plan. The taxpayer continues to work and is an active participant in his current employer's qualified plan.

B)A hardship distribution. By the time the distribution was received the taxpayer no longer faced the hardship.

C)A distribution of excess deferrals made to a taxpayer because they were a highly-compensated employee who unknowingly paid too much into their employer's qualified plan.

D)A 55-year-old surviving spouse's distribution from the 60-year-old decedent's qualified plan. The decedent was employed at the time of death.