frontloading GA 529 plan and tax deductability

[workburnout]

I have searched online and can not find the answer.

I want to put $75,000 lump sum into 13 year old niece's 529 plan.
This is the max allowed under the 2018 year's 529 rules, to where I would not owe any gift tax.

In GA, I always have gotten a state deduction for contributing $2000 to her 529 per year. The 529 is in my name with her named as beneficiary.

Putting the $75000 max in at once, would I still be able get the $2000 deduction for the next 5 years?
I would not put anymore into it for the next five years, because the $75000 would cover all 5 of those years - due to the frontloading rules where that is the max I could put in without having to pay gift tax.

Or would I only get a deduction for $2000 since I frontloaded 5 years into one?

Also I see where it says money must be used evenly over the next five years if you frontload it - however, if she waited more than 5 years to use it could she use it all in one year (say for med school for example)?

I know I can ask my CPA but he is super busy now due to tax season, so wanted to ask here to see if anyone knows.

[sengsational]

This really is a picky, state specific thing, but if I had to guess, I'd say the state should treat the 75 as 5 15's, in 5 consecutive years. That the concept behind the federal 5 years at once thing. But it's all about what's written by the dudes under the gold dome...logic has nothing to do with it.