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i just tried with silver and you cant gift that..
So the only things i know you can gift is either the dlc so he gets both shadowkeep+ season pass, or a steam wallet code with the amount you need to buy the pass for silver..
Pretty sure you can just gift him silver through the steam store, can't you?
The way things are taxed depends on where you live. In the US tax is not included and depends on your state's local tax, if they tax digital goods.