Jean wants to save enough for her grandson to go to college at an expensive University on the East Coast. She anticipates that tuition will run in excess of $50,000 per year for 4 years. She has heard about 529 plans and the concept of gift splitting. Jean is married. What is the maximum amount she could put in a 529 plan in a single year if she files a gift tax return and uses gift splitting. Assume 2022 tax code