Which of the follwing is not considered a power to distribute income to or for the benefit of grantor under IRC 677?

A. A distribution may be made by a nonadverse party to the grantor 's spouse.

B. A possibility exists that the grantor might receive an interest back as a surviving spouseunder a statutory right of election.

C. A power is exercisable by the grantor's spouse to accumulate income for the benefit of the grantor

D. A power is exercisable by the grantor to apply the income of the trust to pay premiums on a second to die policy covering the grantor and his/her spouse.