On January 1 of Year 1, X transfers $ 200,000 to T in an irrevocable trust, income to D for life, remainder to B. D has the non-cumulative power to invade corpus each year up to $ 22,000 (if D has not exercised the power by the end of the year, the power for that year terminates, but a new power exists for the succeeding year). D never exercised the power during his life, and died in Year 2. The value of the trust corpus at all times was $ 200,000. At D's death, how much would be taxed to D's estate because of the power?

A. $ 10,000

B. $ 12,000

C. $ 22,000

D. $ 34,000