Bob Hand sets up an irrevocable trust for his son.$$ He deposits $$500,000$ in the trust.$$ His son gets all the income.$$ If his son takes a $$50,000$ distribution from the trust this year and dies, how much of the trust is included in the son's estate?

Group of answer choices

A$.$ $$0$

B$.$ $$50,000$

C$.$ The trust corpus that remains after the income distributions and $$50,000$ distribution

D$.$ $$25,000$