Owner of IRA died in 2010. Owner had already begun taking RMD’s. Beneficiary in 2011, first year of RMD’s was 58 years of age. For 2022 RMD purposes using new tables the owners life expectancy factor at age 58 is 27.00. In 2020 no RMD was taken. In counting the number of years distributions have been taken to get the 2022 divisor is 2020 counted as a year ever though no distribution was taken?