Function render_gift_advisory 

pub fn render_gift_advisory(
    state: &LedgerState,
    year: i32,
    prior_taxable_gifts: Usd,
    tables: &impl TaxTables,
) -> Option<String>

P2-C Task 3 (D3): Form 709 gift per-donee advisory (§2503(b) annual exclusion applied independently per donee, not in aggregate).

Groups Removal{Gift} legs by their donee label for year:

• None when there are NO Gift removals in the year (even with a table present). [R0-I2]
• Some(note) [R0-m6] when gifts ARE present but the year has NO bundled table (exclusion unavailable): Form 709 exposure is NOT evaluated — do NOT silently return None.
• Some(advisory) for all other cases: per-labeled-donee §2503(b) breakdown (each donee’s total vs the per-donee exclusion; filing trigger fires when ANY labeled donee exceeds the exclusion), plus an unlabeled-bucket caveat when any None-donee gifts exist.

Why per-donee matters (§2503(b)): the exclusion applies to each recipient independently. Two donees at $15k each with a $19k exclusion → $0 taxable (the old aggregate was WRONG: it would flag the $30k combined total, even though neither donee exceeded their exclusion).

Unlabeled bucket: None-donee gifts cannot have per-donee exclusion applied; a conservative aggregate-vs-one-exclusion signal is emitted with an explicit caveat. Nothing is silently dropped.

Donations excluded: Removal{Donation} (§170) must NOT appear here — this advisory is for §2503(b) Gifts only. kind == Gift filter enforces this.

Standalone informational artifact — does NOT feed compute_tax_year / engine B.