Exercise $18-25($Algorithmic$)($LO$.6,7)$

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

Employer's contribution

Andrew's contribution

$($made with after$-$tax dollars$)$

Income earned and accumulated $1,441,400$

by the plan

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

$

b$.$ If the account balance is paid to Andrew's surviving spouse as the designated beneficiary, how much qualifies for the marital deduction?

$