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) A spouse must take distributions over the spouse's remaining single life expectancy, beginning in the year following the year of death. B) 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. C) An estate beneficiary must take distribution from the plan using the 5-year rule. D) 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)