Bill is married to Ida and the couple has a daughter Ressa. Bill is establishing an irrevocable trust with Ida and Ressa as beneficiaries. Ida will receive income for life from the trust and Ressa will receive the remainder interest. What provision can Bill include in the trust that would permit him to take a gift tax marital deduction for the assets transferred into the trust?

1. A sprinkling provision that allows the trustee to distribute income to Ida and Ressa in unequal amounts.
2. A 5-and-5 power given to Ida to withdraw additional funds from the trust as needed.
3. A general power of appointment that permits Ida to appoint trust property to her creditors at her death.
4. A special power of appointment given to Ida to appoint trust income to Ressa.