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You could create an Account Status field on the Account object and have a value like "Sales Engaged", which would apply to any Contacts under that field. Add that to your Marketing Suspended smart list and you should be good to go.
I agree with Jason. It's also a great idea to automate the Account Status field if you can. For example, make it a pick list field that automatically changes to "Sales Engaged" when an opportunity is created on the account.
Steer clear of making it a formula field because Marketo may not always see a formula update.