if there are any circumstances under which payment from the trust could be made to or for the benefit of the individual, the portion of the corpus from which, or the income on the corpus from which, payment to the individual could be made shall be considered resources available to the individual, and payments from that portion of the corpus or income—
(I)#
to or for the benefit of the individual, shall be considered income of the individual, and
(II)#
for any other purpose, shall be considered a transfer of assets by the individual subject to subsection (c); and