My wife just inherited an IRA from her late Mother. How long does my wife have to transfer the funds from Mom's IRA account to her newly created Inherited IRA account?

Mom already took her RMD for 2023.  Going forward, under the 10 year rule, does my wife have to take RMD's based on her own life expectancy or, if she wanted to, could she wait until year 10 to withdraw all of funds?    Thank you all !