X created an irrevocable trust in 1982, income to D for life, remainder to D's issue. The trust was funded with $20,000 cash. D could each year request the trustee to deliver to her $20,000 per year, if necessary for her happiness. D's right was cumulative. D did not request any of the principal and she died in 1983 when the trust corpus was worth $300,000. What is included in D's gross estate? Explain.

(Code Section 2041)