Immediate Annuity to satisfy a 72t

I searched the Forum and did not see this posted, hopefully this is not a duplicate question. If I run the 72t calculation and determin the annual withdrawal required to satisfy the requirements of 72t, may I use an immediate annuity with a 5 year payout to fund the distributions? I have not read anything that says you can or anything that says you cannot. Is there any IRS authority on this subject? If my question is not clear, please let me know. Any help would be appreciated. Thanks.