can someone explain what am i doing wrong? on excel i just show you how i did bit hot wrong answer.

both section A and B i got both wrong

i got both of them wrong what mean by which filed?

Christian wants to transfer as much as possible to his 7 adult married children (induding spouses) and 12 minor grandchildren without using any unified transfer tax credit. a. What amount should Christian transfer to accomplish his tax goal without using any unified transfer tax eredit? x Feedbick Pheck My Work b. What if Christian's spouse, Mia, joins in the gifts? They can gifts X without using any unified transfer tax credit. T Check My Work incorrect c. Express your computations for parts (a) and (b) as a Microsoft Excel formula. EXCLUDE =( MAX (2, NUMDONORS ))-NUMDONEES.ANNEXCL