Thanks in advance for your input on this scenario.

Husband age 80 passes away Feb. 2021 without taking his 2021 RMD from his IRA. Wife age 75 who is the sole beneficiary rolls over the IRA into her own IRA at the same custodian. In terms of the 2021 RMD then, is the following correct?

The wife takes an RMD based on her life expectancy and the account value of her IRA only as of 12/31/20?

The wife also takes an RMD based on her husband’s life expectancy factor and his account balance in his IRA as of 12/31/20?

Finally, is it OK if both RMDs come from the surviving spouse’s IRA or should the deceased husband’s RMD have come from the his IRA before it was rolled over to the wife’s IRA as surviving spouse.

Thanks!