Jenry, your client, is the $55-$year$-$old widow of George, who was $75$ years old when he died earlier this year. Ed$,$ age $35,$ is their only child Jenry is the primary beneficiay and Id is the contingent beneficiary of George's IRA. The IRA is worth $$400,000.$ Jensy will be $32$$ marginal tax bracket due to her job we the CFO ef a mid level corporstlon. Which one of the following planning bechniques will accomplish Jenny's gool of deflerring taxes for as long as possible on George's IBA while still allowing her access to the money without the $10$w$.$ EWP?

A$)$ Gerfige modid have reached ha triczery year

B$)$ hislite expectancy.

Convering the inheriods like money inds a koob ith.