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? b. Express your answer as a Microsoft Excel command. EXCLUDE=(MAX(2,NUMDONORS))*NUMDONEES=ANNEXCL*5 EXCLUDE=(MAX(2, NUMDONORS))*NUMDONEES=ANNEXCL*2 EXCLUDE=(MAX(2,NUMDONORS))+NUMDONEES+ANNEXCL$5 EXCLUDE=(MAX(2,NUMDONORS))+NUMDONEES+ANNEXCL$2