With no explanation, chose the best option from "A", "B", "C" or "D". stops working. The parties agree that, in deciding whether a given set of funds falls within this definition, the inquiry must be an objective one, not one that “turns on the debtor’s subjective purpose.” Brief for Petitioners 43-44; see also Brief for Respondents 26. In other words, to determine whether funds in an account qualify as “retirement funds,” courts should not engage in a case-by-case, fact-intensive examination into whether the debtor actually planned to use the funds for retirement purposes as opposed to current consumption. Instead, we look to the legal characteristics of the account in which the funds are held, asking whether, as an objective matter, the account is one set aside for the day when an individual stops working. Cf. Rousey, 544 U.S., at 332, 125 S.Ct. 1561 (<HOLDING>). Three legal characteristics of inherited IRAs

A: holding that a payment is under the plan when the debt is provided for in the plan
B: holding that traditional iras are included within  522d10es exemption for a payment under a stock bonus pension profitsharing annuity or similar plan or contract on account of  age based on the legal characteristics of traditional iras
C: holding that an annuity purchased by the state of new jersey to fund payments of the debtors state lottery winnings was not exempt pursuant to  522d10e because the annuity was not on account of illness disability death age or length of service and the lottery proceeds were not intended to be substitutes for future earnings
D: holding that an extended earnings plan was not an employee pension benefit plan because the payment of benefits was not contingent upon retirement or the employee attaining a certain age
B.