Upon his death, a spouse transferred her husband’s 401K account to a beneficiary IRA. Her spouse was 64 when he died and she is not 70. Can she choose either the more liberal spousal RMD table that would defer any RMD until she is 70 1/2 or is she required to use the Single Life table because the assets are held in an account titled as a “Beneficiary IRA” rather than a “Rollover IRA”.