At the time of Mateo's death, he was involved in the transactions described below: Mateo was a participant in his employer's contributory qualified pension plan. The plan balance of $2,000,000 is paid to Olivia, Mateo's daughter and beneficiary. The distribution consists of the following: Employer contributions Mateo's after-tax contributions Income earned and accumulated by the plan $900,000 600,000 500,000 Mateo was covered by his employer's group term life Insurance plan for employees. The $200,000 proceeds are paid to Olivia, as designated beneficiary Answer the following: (a) What are the Federal estate tax consequences of these events? (b) Would the answer to part (8) change If Olivia was Mateo's surviving spouse (not his daughter)? a. What is the total amount of the items above) that is included in Mateo's gross estate? 2,200,000 Feedback Check My Wor b. What is the total amount (of the items above) that is included in Mateo's gross estate if Olivia were Mateo's surviving spouse rather than his daughter? The amount included would be $ 14,000,000 X and a marital deduction of 22,000,000 X would be allowed