Exercise 18-25 (Algorithmic) (LO. 6, 7) 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) $2,919,200 2,335,360 Income earned and accumulated 1,459,600 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?