Married filing jointly. We want to contribute $38k to my child's 529 account in 2026 (all contributions from our joint savings account). Does a contribution of $38,000 to a child's 529 from a spousal joint checking account violate the gift tax exclusion limits (e.g., $19,000 for 2026). Otherwise, we can contribute via two separate transactions. I am not sure if we really need to contribute from two separate bank accounts with each parent listed as owner. thanks