Kevin established a Roth IRA and named his wife, Jennifer, as the sole beneficiary on the beneficiary designation form. Ten years later, he and Jennifer were divorced. Kevin updated his will to leave all of his assets to his son, Brian. How will the IRA be distributed at Kevin's death?

a. To Jennifer.

b. To Brian.

c. To Brian and Jennifer equally.

d. To Kevin's estate the executor will have to sort out the situation.