I will turn 70 1/2 before June 30th this year and am required to make my first minimum distribution from my IRA. I see where I can defer this distribution the FIRST year to April 1,2020. My question is: May I take a partial RMD for 2019 and the rest of 2019's RMD in 2020 along with the RMD for 2020? I know that would have to be reported as income in 2020. Thanks.