Gift tax for education and room expenses

Hi,

 

My child is a FT student at the college . The age is 20. If I paid directly to the college in total of $17,300.00 for the tuition , room and meals in 2023, do I need to file Gift Tax form 709 to the IRS? The student also has a loan  which can cover the room and meals expenses of the total bill for the semester.

Thank you.