It depends if her father had a required minimum distribution requirement for 2024. If so, this is probably a required distribution. Your daughter is not permitted roll an inherited iRA into her own account because she isn't a spouse. Instead, it is treated as a separate "inherited IRA," and the rules for distributions differ from those of a personal IRA.
Generally, a beneficiary must withdraw all the funds in the account either at the end of five years or ten years. If her father was not subject to RMD when he died, then the account must be completely withdrawn at the end of a ten-year period. If her father was taking RMD withdrawals when he died, then the account must be emptied within five years. This is commonly referred to as the five-year rule or ten-year rule.
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