Please assist with the following fact pattern

T-IRA account owner 71 (DOB July 1943), dies in March 2014 – owner passed before his RBD of April 1 2015
Surviving spouse, 58, sole primary beneficiary
Surviving spouse may need to access the account – she would like to remain beneficiary avoiding 10% early withdrawal penalty

The rules state a spouse is not required to take a minimum distribution until the later of year deceased would have reached 70.5 or the year following the year in which the spouse died –

Questions
Assuming the spouse remains a beneficiary her 1st RMD would be in 2015 (i.e. year following death)?
RMD would be calculated using 2014 year end value and single life table?

Should the spouse, instead, make the deceased IRA her own or roll’s the IRA into her own in 2014 – is she subject to a 2014 RMD?

Thank you