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Bea transfers $100,000 into a Totten Trust account at the Savings & Loan, designating Cathy as the beneficiary, and naming herself as trustee of the

Bea transfers $100,000 into a Totten Trust account at the Savings & Loan, designating Cathy as the beneficiary, and naming herself as trustee of the account. The interest was allowed to accumulate. The balance at Bea's death was $130,000. How much is included in Bea's gross estate?

$90,000

$65,000

$30,000

$100,000

$130,000

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