Martin Transfers Stock to an Irrevocable Trust and Names Himself

Martin transfers stock to an irrevocable trust and names himself to receive the trust income for life with the remainder interest gifted to his son. When Martin dies,

A) none of the stock will be included in Martin's estate.
B) the stock's value at the time of transfer to the trust will be included in Martin's estate.
C) the value of the stock at death will be included in Martin's estate.
D) the value of the stock less the present value of the income receivable by Martin will be included in Martin's estate.