34. At the time of her death, Sophia was a participant in her employer's qualified pension plan. Her accrued balance in the plan is:

Employer's contribution

$1,300,000

Sophia's contribution

800,000

Income earned by plan

900,000

Sophia also was covered by her employer's group term life insurance program. Her policy (maturity value of $100,000) is made payable to Aiden (Sophia's husband). Aiden is also the designated beneficiary of the pension plan.

a.

Regarding these assets, how much is included in Sophia's gross estate?

 

 

b.

In Sophia's taxable estate?

 

 

c.

How much income must Aiden recognize?