Have client who was 71 on 11-10-2012. so he turned 70 1/2 in 2012 and 71 in 2012.

Questions:
a. Does he have to take his 2012 rmd prior to 12-31-12?

or

b. can he take his 2012 rmd next year prior to 4-1-13 and then take his 2013 rmd by
12-31-13?

or

c. Can he take some of his 2012 rmd prior to 12-31-12 and the rest of it prior to 4-1-13 and then his 2013 rmd by 12-31-13?

Thank you,
Douglas