T put $100,000 of stock in trust with income to X (not a dependent) for ten years, and a remainder to Y or Y's estate. T retained a power to accumulate dividends and add them to corpus. At T's death six years later, the stock was worth $150,000 and the trust had accumulated $25,000 of dividend income. What amount is included in T's gross estate, if any?

A. $175,000

B. $150,000

C. $25,000

D. $-0-