At the time of her death, Katherine was a participant in her employer$$s qualified pension plan. Her accrued balance in the plan is as follows.

Employer$$s contribution $$1,300,000$

Katherine$$s contribution $800,000$

Income earned by plan over the years $900,000$

Katherine also was covered by her employer$$s group term life insurance program. Her policy $($maturity value of

$$100,000)$ is made payable to Aiden $($Katherine$$s husband$).$ Aiden also is the designated beneficiary of the pension plan.

a$.$ Regarding these assets, how much is included in Katherine$$s gross estate?

b$.$ In Katherine$$s taxable estate?

c$.$ How much gross income must Aiden recognize, when collecting on these items?