D created a trust with income to X for 10 years, and a remainder to X or X's estate. D retained a power to accumulate income. D died after 5 years.

D created a trust with income to X for 10 years, and a remainder to X or X's estate.  D retained a power to accumulate income.  D died after 5 years. What portion of the trust, if any, is includible in D's estate?

A. All

B.  The remainder interest

C. The income interest

D. None