If the court finds that two or more eligible persons are equally entitled to be appointed guardian of an incapacitated person:
(1) the incapacitated person's spouse is entitled to the guardianship in preference to any other person, if the spouse is one of the eligible persons;
(2) the eligible person nearest of kin to the incapacitated person is entitled to the guardianship, if the incapacitated person's spouse is not one of the eligible persons; or
(3) the court shall appoint the eligible person who is best qualified to serve as guardian if:
(A) the persons entitled to serve under Subdivisions (1) and (2) refuse to serve;
(B) two or more persons entitled to serve under Subdivision (2) are related in the same degree of kinship to the incapacitated person; or
(C) neither the incapacitated person's spouse nor any person related to the incapacitated person is an eligible person.