Wesley is $75$ years old. He has a large balance in his Traditional IRA and decided to make a $$9,000$ charitable contribution to a qualifying $501($c$)(3)$ charitable organization this year. Rather than withdrawing the money from his IRA and then sending a $$9,000$ check to the charity, the money was sent directly from Wesley's Traditional IRA to the charity.

Requirements:

$1.$ Research the following issue: What are the tax consequences of this transaction?

d$.$ Authority $($For this problem, use authority from the Internal Revenue Code or Treasury Regulations$)$