At his death, Andrew was a participant in his employer’s contributory qualified pension plan. His account reflects the following:

Employer’s contribution ………………..$1,000,000

Andrew’s contribution …………………         800,000

Income earned  ………………………….       500,000

a. As to this plan, how much is included in Andrew’s gross estate?

b. If paid to Andrew’s surviving spouse, how much qualifies for the marital deduction?

c. How much is subject to the Federal income tax?