1. Ravin Raines was a participant was a participant in the YellerWood, Inc. contributory qualified pension plan. When she died her account reflected the following:

$290,000 employer contribution

$340,000 Ravins contribution

$370,000 Income earned and accumulated by the qualified plan

a. What amount from the qualified Plan is included in Ravins estate for estate tax purposes?

b. If the whole balance is paid to Ravins surviving husband under her will, how much of a marital deduction will the estate receive for estate tax purposes?