Eve turned 73 this year, and will correctly take her first required minimum distribution (RMD) from her qualified plan by April 1st of next year. Her qualified plan balance for which year is used to calculate the RMD she must receive by December 31st of next year? a. The plan balance at the beginning of this year. b. The plan balance at the end of this year minus the April 1 distribution she receives next year. c. The plan balance at the end of next year. d. The plan balance at the end of this year