Single person (Mary) died on May 1, 2016 born July 2, 1934 left, to Jane a friend, 3 Roth IRAs with a combined balance of
$100,000 as of 12/31/21.
Single person (Jane) not a relative of Mary, born Oct 1, 1945 inherited Mary’s Roth IRA’s and she took the required RMD
in all those years after Mary’s death, except for year 2020 which was exempt from the RMD

1. What is the factor Jane should use to take RMD in 2022. Is it 12.2? Because the new factor in 2017, which is the year
after Mary died was 17.2 in 2017 based on the new tables for 2022. Since the factor decreases 1.0 per year, then
as listed above, the factor in 2022 would be 12.2 using the new Single Life Table

2. Consequently the RMD for Jane to withdraw in 2022 would be $100,000 divided by 12.2 or $8196.72? Is that correct?

3. If incorrect please tell me how to compute it

4. Would this computation Jane will make in 2022, and/or table to use change if Mary had an additional inherited traditional IRA with a balance of $50,000 as of 12/31/21 ?