How old/young and physically able is the intended user? The AWB (Astronomers Without Borders) OneSky is a good lightweight choice, intended for a tabletop, but folks have made home-built stands for it for about $40 if you are handy with a hammer, saw, and screwdriver. It's a 5in reflector scope that will leave you money in your budget for accessories. The AWB OneSky is back-ordered, but the Sky-Watcher Heritage 130mm f/5 Tabletop Reflector may be in stock somewhere and is pretty much the same.
A 6in dobsonian for around $300 will also be easy enough to move around and still leave you some money for a few extras. (A sky chart, a good barlow, a higher power planetary eyepiece, a good 90 degree diagonal, etc.)
Avoid cheap alt-az or german equatorial tripod scopes.
Don't believe you need to start with a full set of filters, and doodads, as birthdays, holidays, and just-because are occasions to fill in the gaps once you discover what you are missing. I bought a whole set of filters and hardly ever used any of them.
I "went big" on my first scope and bought a 10 inch dob, which ended up being to heavy for me to comfortably move around. Some folks have a driveway with a view of the sky and put wheels and (removable) handles to move a big scope in and out of the garage, but that won't work in my case, so the scope mostly sits there gathering dust.
Even if you get the bug and buy a bigger scope later, a smaller 5in or 6in starter scope that is easy to move and set-up will get tons of use on the days you don't have time to set up the big guns. The best scope is the one you are willing to set up and use most often.