Clearly, any set containing only one element is a T-set. Also, since {1,2,3} is a T-set, any of its subsets is certainly contained in a T-set.
Now let S be a finite set of positive integers with at least two elements, and let n (>3) be the largest element in S. Let σ(S) denote the sum of the elements of S.
Let T1={1,2,…,n}. Note that σ(T1)=n(n+1)/2. Let T2=T1∪{n(n+1)/2}. Then σ(T2)=n(n+1).
Finally we add another n−2 integers
(n−j)(n−j+2)(n−j+3)(n−j+4)⋯n(n+1),j=2,3,…,n−1
to obtain T3. Again, it is clear that the integers are pairwise distinct and greater than n(n+1)/2. Now
σ(T3)=n(n+1)+j=2∑n−1(n−j)(n−j+2)(n−j+3)(n−j+4)⋯n(n+1)=n(n+1)+j=2∑n−1[(n−j+1)−1](n−j+2)(n−j+3)(n−j+4)⋯n(n+1)=n(n+1)+(n+1)!−n(n+1)=(n+1)!
Hence by our construction, T3 is a T-set, and since S⊆T3, we are done.