Interview Notes Herb and Alice are married and file a joint return. Herb is 74 years old. Alice turned 70 on February 3, 2020. Neither are blind. Herb is a retired school teacher, but continues to work part-time as a substitute teacher. Alice is retired. Herb earned $15,000 in wages. They also receive pension and Social Security income and sold some stock. Their combined AGI is $45,000. Both Herb and Alice are U.S. citizens and have valid Social Security numbers. 2. When must Herb and Alice take their required minimum distributions (RMDs)? A. Herb and Alice must each take their RMDs by December 31, 2020. B. Herb must take his RMD by December 31, 2020. Alice can wait until April 1, 2021 to take her first RMD and must take her second RMD by December 31, 2021. C. Herb does not need to take an RMD for 2020. Alice must take her first RMD by December 31, 2022. D. Herb does not need to take an RMD for 2020. Alice must take her first RMD by April 1, 2023 and her second RMD by December 31, 2023.