Beneficiary IRA calculation

An IRA owner born 11/21/1930 died 7/16/2019 at the age of 89. Her 72 year old son born 11/4/1950 inherited the IRA at Mom’s death.
The 2021 year end value of the account was $318,172.00
What would be the son’s RMD for 2022?
Thanks in advance for your help.



Divisor is 16.8 for 2022 using the new tables. RMD is 18,938.81. He needs to request this RMD immediately as there are only a very few business days left in 2022.

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