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) $2,894,000 2,315,200 Income earned and accumulated 1,447,000 by the plan a. As to this plan, how much is included in Andrew's gross estate? 4,846,560 X Feedback Check My Work Retirement plan benefits are subject to estate tax. Inclusion in the gross estate occurs irrespective of income tax consequences. b. If the account balance is paid to Andrew's surviving spouse as the designated beneficiary, how much qualifies for the marital deduction? 4,846,560 X Feedback Check My Work Incorrect Feedback Check My Work 1 Retirement plan benefits are subject to estate tax. Inclusion in the gross estate occurs irrespective of income tax consequences.