Reduced! New, never used rear tine 16” garden tiller

Briggs motor. 16” Purchased new from Menards. Sold by “Dirty Hands Tools”. Purchased new for my mother in-law 2021. Never has been started or gas put in but the factory oil is full Too big for her needs. Still has the tags attached. Its been sitting in her garage since new. Dusty but new. I'd be happy to hose it down so its show room condition if needed. $800 tiller but need the garage space