Maryellen is considering naming her estate as the beneficiary of her traditional IRA. Which of the following is (are) a disadvantage of this approach? I. Her estate cannot be treated as a designated beneficiary for purposes of determining the distribution period after she dies. II. The estate will probably pay more income tax on the IRA distributions than would an individual beneficiary. A) I only B) II only C) Both I and II D) Neither I nor II.