@TerraID sorry for your loss.
Please read that very last sentence from @dmertz closely. While you will file married-joint in 2022, you will be filing Single in 2023. Look closely at the tax rates filing Single. You ability to withdraw the money from the IRA at a lower tax rate may become more difficult filing Single, which is why @dmertz suggested distributing more in 2022. IT really depends on your financial situation both in 2022 and 2023. It is a big financial issue for many once the 1st spouse passes.
