In $2023,$ Don and his son purchased real estate for an investment. The price of the property was $$624,000,$ and the title named Don and his son as joint tenants with the right of survivorship. Don provided $$356,000$ of the purchase price and his son provided the remaining $$268,000.$ Has Don made a taxable gift and, if so$,$ in what amount?

Don has made a taxable gift of $$178,000.$

Don has made a taxable gift of $$45,000.$

Don has made a taxable gift of $$22,500.$

Don has made a taxable gift of $$27,000.$

None of the choices are correct$-$Don did not make a taxable gift.