You have a client, age $56,$ who has decided to take early retirement. She would like to maximize distributions from her IRA without having to pay the $10\%$ penalty tax on premature distributions. Which, if any, of the following words of advice should you give her?

At age $59(1)/(2),$ she can stop taking substantially equal periodic payments until age $73,$ if she wishes.

Use of the fixed annuitization method or the required distribution method will maximize the amount of substantially equal periodic payments she receives.

A$)$

both I and II

B$)$

I only

C$)$

neither I nor II

D$)$

II only