Disk Utility does not show options for ExFAT

I am trying to format a 4TB external WD EasyStore drive in order to transfer files from my Mac to my friend's PC. Using Disk Utility, I have only the four options Apple File System formats, not the ExFat option.

Did you select the drive or the already formatted volume on the drive?

In Disk Utility, select Show All Devices from the View popup menu. Select the device from the list and Erase that.

You need to show the devices, not just the formatted volumes. See my previous post.

This says Monterey Disk Utility includes exFAT option.

File system formats available in Disk Utility on Mac - Apple Support

This says formatting a disk in exFAT on a PC and using it on a Mac only works with should not choose anything higher than 1024kb

exFAT mounting problem - Apple Community

This says cluster size of 128kb is best for compatibility.

There was recently a post in this forum with a Mac could/t read a exFAT disk formatted in exFAT on a PC

It may work better if you format it ExFAT on the PC. Although technically the same maybe, there are slight differences between Mac and Windows ExFAT versions.

If you attempt to erase the container, you'll get all choices.

How is the WD EasyStore drive currently formatted?

Formatting on PC vs Mac (or the other way) worked for me. Best explanation I heard was something about "sector size" that is the default is not supported on the other system. With MS not wanting to share deep technical details this disparity is not surprising.

Yes it does. Screen print showing ExFAT option:

It works; I just did it.

Post a screenshot of what you are seeing in Disk Utility when you try to erase/format the drive.