Having trouble understanding if I can make my mother in laws trust a QRT

I read this:

"(QRT) is any trust (or part of a trust) that, on the day the decedent died, was treated as owned by the decedent under section 676 by reason of a power to revoke that was exercisable by the decedent"

 

My mother in law died July 2 2024 at 8:14 PM.  She had a revocable trust......and my understanding of a revocable trust is that it can be revoked at time before the trustee dies. But she was not conscious in the hours before she died on July 2nd so technically she could not have canceled the trust while she was alive because she wasn't conscious.  I read section 676 to try and clarify things, but that only confused me more.

 

Question......can I make this a QRT and if so, when is my deadline to make the election? If I cant, why not?