Which of the following statements is true when comparing ordinary income and TYA methods? A. Any taxpayer over the age of 59 can elect TYA. The lowest tax is always given by electing ordinary income. The lowest tax is always given by electing TYA. TYA requires the use of the 1986 tax rate schedule, while ordinary income treatment requires O B. O C. D. the use of the distribution year's tax rate schedule