Paul Dies and Leaves His Traditional IRA to Evelyn

Paul dies and leaves his traditional IRA to Evelyn. Which statement is correct?

A) Because of the step-up in basis received at death, the IRA causes no income tax consequences to Evelyn.
B) The IRA is not included in Paul's gross estate.
C) If Evelyn is Paul's surviving spouse, she can roll over the IRA into her own IRA without causing any adverse tax consequences.
D) If Evelyn is Paul's daughter, she can defer any distributions from the IRA until she reaches age 70 1/2 without causing any adverse tax consequences.
E) None of the above.