Robert Burns is single and has one grown child, Billy Burns. Robert has made gifts to Billy over the years and also to friends. He has filed gift tax returns in the year that the gifts exceeded the annual exclusion amounts. In an effort to transfer some of his wealth to Billy and also to make gifts to close friends Robert has given the following gifts during $2023$:

To Billy:

$3/15/23$: Robert$$s Camp in Steuben Maine. The camp was recently valued at $$250,000.$ Robert purchased the camp years ago and with capital improvements his basis is $$115,000.$ He expects the camp to further appreciate in value an

$12/31/23$: Cash of $$500,000$ to help Robert buy a new house.

To Mary Smith $($friend$)$ :

$6/15/23$: Gift of income for life in a new trust set$-$up by Robert. The remainder will go to Billy $($Robert$$s son$)$ on Mary$$s death. Robert funded the trust with cash of $$1,000,000.$ Mary is the income beneficiary and Billy $($Robert$$s son$)$ is the remainder beneficiary. A valuation was done and the income interest given to Mary is valued at $$350,000$ and the remainder interest for Billy is valued at $$650,000.($remember to include in gifts to Billy$)$

To Tanya Stanley $($friend$)$:

$6/15/23$: $2023$ Mercedes valued at $$50,000.$ The title is in Tanya$$s name.

To Bobby Burns $($Robert$$s grandson$)$ :

$8/30/23$ Wrote check to University of Rhode Island for tuition in the amount of $$54,000$

$12/31/23$ Cash of $$17,000$

To Ciara Burns $($Robert$$s granddaughter$)$:

$8/30/23$ Wrote check to University of New England for tuition in the amount of $$40,000$

$12/31/23$ Gift of stock in Tesla valued at $$16,500,$ Robert$$s basis $$1,000$

Robert has made the following taxable gifts: $($Note: Exclusion Amount was used no gift tax paid$)$

$2009$: $$105,000$

$2011$: $$225,000$

$2013$: $$150,000$

$2018$: $$200,000$

$2020$: $$150,000$

Total prior taxable gifts $=$ $$830,000$

Donor: Robert Burns:

Address: $15$ Sleepy Hollow Ridge, Falmouth, ME $04050$

SSN: $004-99-0840$

Address: Billy, Bobby & Ciara $11$ Leighton Dr$.$ Portland, ME $04103$

Address: Mary Smith: $19$ Main St$.$ Bristol, ME $04539$

Address: Tanya Stanley: $17$ Sleepy Hollow Ridge, Falmouth, ME $04050$

Please prepare Form $709$ in good form using the $2023$ form.