$12.$ Walter set up a see$-$through trust as the beneficiary of his qualified plan. Under the terms of the$$

trust, a separate trust will be created for each beneficiary immediately upon Walter$$s death.$$

Walter never married, so he listed his three nieces as beneficiaries. Walter was age $50$ at the time$$

of his death, and his listed beneficiaries were, Ginger $(42),$ Trudy $(39)$ and Phoebe $(28).$ Which$$

beneficiary distribution option best fits this scenario?$$

a$.$ All distributions will be based on Ginger$$s age as she is the oldest and an eligible$$

beneficiary.$$

b$.$ All distributions will be based on Phoebe$$s age, as she is the youngest and an ineligible$$

beneficiary.$$

c$.$ All distributions must be completed by the $10$th anniversary of Walter$$s death.$$

d$.$ Ginger will follow the eligible beneficiary options and Trudy and Phoebe will follow the$$

ineligible beneficiary option$$