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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
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
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