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

Employers contribution	$1,000,000
Andrew's contribution (made with after-tax dollars)	800,000
Income earned	500,000

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

b. If paid to Andrews surviving spouse, how much qualifies for the marital deduction? $

c. How much is subject to the Federal income tax