In $2023,$ Don and his son purchased real estate for an investment. The price of the property was $$618,000,$ and the title named Don and his son as joint tenants with the right of survivorship. Don provided $$354,000$ of the purchase price and his son provided the remaining $$264,000.$ Has Don made a taxable gift and, if so$,$ in what amount?

Multiple Choice

$23$

Don has made a taxable gift of $$177,000.$

Don has made a taxable gift of $$46,000.$

Don has made a taxable gift of $$23,000.$

Don has made a taxable gift of $$28,000.$