Which of the following distributions is eligible for rollover treatment?

A) The required minimum distribution from a 73-year-old taxpayer's former employer's qualified plan. The taxpayer continues to work and is an active participant in his current employer's qualified plan.

B) A hardship distribution. By the time the distribution was received the taxpayer no longer faced the hardship.

C) A distribution of excess deferrals made to a taxpayer because they were a highly-compensated employee who unknowingly paid too much into their employer's qualified plan.

D) A 55-year-old surviving spouse's distribution from the 60-year-old decedent's qualified plan. The decedent was employed at the time of death.