**Problem Statement:**
Given the required input arguments, write an efficient algorithm to solve the **Distinct Subsequences** problem. Implement the required logic as specified by standard definitions for this classic algorithmic challenge.
**Hint / Expected Approach:**
2D DP count without deleting from t
**Edge Cases to Consider:**
- (1) t empty (1 way)
- (2) s shorter than t
- (3) Repeated characters