Exercise $18-27($Algorithmic$)($LO$.6)$

Matthew owns an insurance policy $($face amount of $$940,000)$ on the life of Emily with Uma listed as the designated beneficiary. If Emily

dies first and the $$940,000$ is paid to Uma, how much is included in the following gross estates?

If an amount is zero, enter $"0".$

a$.$ Matthew's gross estate?

$

b$.$ Emily's gross estate?

$