Christian wants to transfer as much as possible to his 6 adult married children (including spouses) and 5 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 credit? b. What if Christian's spouse, Mia, joins in the gifts? They can gift \$ without using any unified transfer tax credit. c. Express your computations for parts (a) and (b) as a Microsoft Excel formula