Several years ago, D created a trust under which the income was to be paid to Ds sibling, S for Ss life, then to D for Ds life. Upon the death of the survivor of D and S, the corpus was to be distributed to R or Rs estate. At Ds death more than three years later, D was survived by S and R. The corpus of the trust was then worth $300k with S and Rs interests worth $100k and 200k respectively. What amount should be included in Ds gross estate?