With no explanation, chose the best option from "A", "B", "C" or "D". because it is not a “similar plan or contract on account of illness, disability, death, age, or length of service.” In re Trawick, 497 B.R. 572, 589 (Bankr.C.D.Cal.2013) (abrogated in part, Clark v. Rameker, - U.S. -, 134 S.Ct. 2242, 189 L.Ed.2d 157 (2014)). The Trawick court reasoned that an inherited IRA is not exempt because it is not on account of a debtor’s age for the following reasons: (i) an inherited IRA requires immediate distributions unrelated to the debtor’s age; (ii) the beneficiary may make no contributions to the account; (iii) the beneficiary may not roll the funds over into another retirement plan; and (iv) none of the other factors (illness, disability, death, length or service) apply to inherited IRAs. Id. See also In re Kirchen, 344 B.R. 908, 914 (E.D.Wisc.2006)(<HOLDING>). In In re Greenfield, 289 B.R. 146, 147

A: holding that debtors additional retirement fund was not reasonably necessary
B: holding that where an action is brought by the debtors at the initial proceeding the appeal of that action is not a continuing proceeding against the debtors
C: holding that debtors could not exempt under  522d1 proceeds from the prepetition sale of their home
D: holding that a debtors inherited ira could not be exempt under a wisconsin statute because the source of the fund was immediately payable regardless of debtors age or retirement status
D.