please answer in Excel and show work.

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