VBAで二次元配列の縦横を入れ替える

２次元配列を引数に渡すと、入れ替えてくれます。
エラー処理とか、２次元配列以外の処理とかは特に考慮していません。

Function CreateTranspose(ByVal v As Variant)
    Dim w As Variant
    Dim maxR As Long, maxC As Long
    Dim minR As Long, minC As Long
    
    maxR = UBound(v)
    minR = LBound(v)
    maxC = UBound(v, 2)
    minC = LBound(v, 2)

    ReDim w(minC To maxC, minR To maxR)
    
    Dim i As Long, j As Long
    For i = minR To maxR
        For j = minC To maxC
            w(j, i) = v(i, j)
        Next j
    Next i
    
    CreateTranspose = w
End Function