Jeаn wаnts tо sаve enоugh fоr 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 DOES NOT use gift splitting. Assume 2024 tax code.