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 $2,919,200 Andrew's contribution 2,335,360 (made with after-tax dollars) 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?