Which of the following is not correct regarding the calculation of minimum distributions?

(a) The life expectancy factor used to calculate the minimum distribution during the life of the participant or account owner is recalculated each year if the uniform table is used.

(b) The life expectancy factor used to calculate the minimum distribution for an inherited IRA is recalculated each year if the spouse is the beneficiary.

(c) The life expectancy factor used to calculate the minimum distribution for an inherited IRA in which the two beneficiaries are age 20 and age 30 will be based on the age of the older of the two beneficiaries.

(d) The joint table will always be used during life to determine the life expectancy factor when the spouse is more than ten years younger, regardless of who the beneficiary is on the account.