Noah and Sophla want to make a maximum contribution to their state's cualifed tuibon program (Code 5529 plan) on behaif of their 5 . grandchildren without exceeding the annual Federal git tax exclusion. a. How much can they transfer to the plan for orandchildren without incurring a current rederal gif tax? x reviluack TOea My Wor Due to an annual exdision, a certain dollar arnount of gifa made to any one person passes free of the federal git tax. b. Express your answer as a Microsoft Excel command. EXCLUORE(MAX(2,NUMDONORS)).NUMDONEES.ANNEXCLE