I did not select 4 years in my example because your owner died in 2018. That is just a coincidence.
Sorry for any confusion.
If nine anniversary years have gone by you want to take 1/1 part or 100% of the IRA in the tenth anniversary year.
If eight anniversary years have gone by you want to take 1/2 part or 50% of the IRA in the ninth anniversary year.
All this is according to Fanfare's Rule.
@TerraID
