(c) the capital property is transferred to a trust created by the individual if the terms of the deed creating it i. entitled the individual’s spouse to receive all of the income of the trust that arose before the spouse’s death and to receive or otherwise obtain, to the exclusion of any other person, enjoyment of the income or capital of the trust,
ii. entitled the individual to receive all of the income of the trust that arose before the individual’s death and to receive or otherwise obtain, to the exclusion of any other person, enjoyment of the income or capital of the trust, or
iii. entitled the individual and the individual’s spouse to receive all of the income of the trust that arose before their deaths and to receive or otherwise obtain, to the exclusion of any other person, enjoyment of the income or capital of the trust.