Which of these statements regarding distributions from retirement plans where death has occurred before the required beginning date (RBD) of required minimum distributions is FALSE? A) An estate beneficiary must take distribution from the plan using the 5-year rule. B) A spouse beneficiary may roll the distribution over into their own IRA and is not required to take a distribution until they reach their own required beginning date (RBD). C) A nonspouse beneficiary in a qualified plan, Section 403(b) plan, governmental Section 457 plan, or IRA also may use a direct trustee-to-trustee transfer of an inherited amount to create an inherited IRA. D) A spouse must take distributions over the spouse's remaining single life expectancy, beginning in the year following the year of death