IRA owner died in October 2006 at age 75. His RMD for 2006 was taken prior to 12/31/06. His spouse, age 72, was the primary beneficiary and rolled the IRA into her own IRA during 2007; however, she did not take any RMD from this account in 2007. Is the 2007 RMD calculated on her life expectancy or is it still based on the deceased’s age because the account was still in his name on 12/31/06?