Exercise 27-23 (Algorithmic) (LO. 5) Noah and Sophia want to make a maximum contribution to their state's qualified tuition program (Code 529 plan) on behalf of their 3 grandchildren without exceeding the annual Federal gift tax exclusion. a. How much can they transfer to the plan for grandchildren without incurring a current Federal gift tax? X Feedback b. Express your answer as a Microsoft Excel command. EXCLUDE=(MAX(2,NUMDONORS))*NUMDONEES*ANNEXCL*5 Feedback Feedback