help!!! please.

Carlo makes a $40,000 contribution for his daughter to a $529 plan. Which of the following is true? 1. Carlo can split the gift with his spouse to enjoy both their annual exclusions 2. Carlo can elect 5-year averaging 3. Carlo can account for the gift ratably over a 5-year period 4. Carlo can coordinate this plan with other educational plans 2 and 3 1 and 3 4 only all of the above