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Noah and Sophia want to make a maximum contribution to their state's qualified tuition program (Code 529 plan) on behalf of their 5 grandchildren without

Noah and Sophia want to make a maximum contribution to their state's qualified tuition program (Code 529 plan) on behalf of their 5 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.

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