Mandy was a participant in her employer's contributory qualified pension plan. Her contributions were made with after-tax dollars. At her death, her account reflects the following:

Mandy's contribution $200,000

Employer's contribution $275,000

Income earned $120,000

a. As to the plan, how much should be included in Mandy's gross estate?

b. If the account balance is paid to Mandy's surviving spouse, how much qualifies for the marital deduction?

c. How much is subject to the Federal income tax?