Which statement below is incorrect regarding Roberta, who started taking required minimum distributions from her profit-sharing plan in 2017 and died in 2019 without naming a beneficiary? Roberta's estate may take a full distribution of the profit-sharing plan's assets in the year of her death. In the year of Roberta's death, the minimum required distribution will be equal to the minimum required distribution had Roberta not died. Roberta's estate must take a distribution of the profit-sharing plan account balance by the end of the fifth year after Roberta's death. The required minimum distribution for years subsequent to Roberta's death will be calculated utilizing the factor according to Roberta's age reduced by one in each succeeding year.