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) $2,348,000 1,878,400 Income earned and accumulated 1,174,000 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