Which One of the Following Statements with Respect to a Qualifying

Which one of the following statements with respect to a qualifying spousal trust is NOT correct?

A) The transferor's spouse must be entitled to receive all of the income of the trust arising before the spouse's death.
B) The settlor must be 65 years of age or older.
C) No person other than the spouse may receive or benefit from any of the income or capital of the trust, prior to the death of the spouse.
D) A spousal trust can be a non-discretionary trust.