Client’s husband died and he had $3,000 outstanding to complete his RMD for the year 2023. His wife (and beneficiary) took an extra $3,000 from her IRA in 2023 but before decedent’s IRA assets were transferred to her account in early 2024. Does her extra $3,000 withdrawal in 2023 from her IRA cover his remaining RMD for 2023 or does she need to take an additional $3,000 from the combined IRA account?