$8.$ Alanis recently died leaving behind a qualified plan worth $$200,000.$ Alanis began taking$$

minimum distributions from the account after attaining age $70(1)/(2)($prior to $2020)$ and correctly$$

reported the minimum distributions on her federal income tax returns. Before her death, Alanis$$

named her granddaughter, Nadine, age $22,$ as the designated beneficiary of the account. Now that$$

Alanis has died, Nadine has come to you for advice with respect to the account. Which of the$$

following is correct?$$

a$.$ Nadine must continue annual RMDs and distribute the entire account balance within $10$

years of Alanis$$s death.$$

b$.$ In the year following Alanis$$s death, Nadine may begin taking distributions from the$$

account based on Nadine$$s remaining life expectancy, recalculated each year.$$

c$.$ In the year following Alanis$$s death, Nadine must begin taking distributions over$$

Alanis$$s remaining single$-$life expectancy.$$

d$.$ Nadine can roll the account over to an IRA and name a new beneficiary$$