Lisa made the following transfers during $2024$:

$$19,000$ to her grandson for his law school tuition.

$$1,000$ to her neighbor to help him pay a hospital bill.

A transfer of property valued at $$100,000$ to a GRAT. Lisa retained an annuity valued at $$40,000$ and her daughter is the remainder beneficiary.

What is the total amount of Lisa$$s taxable gifts for $2024?$

A$.$$$119,000$

B$.$$$79,000$

C$.$$$61,000.$

D$.$$$60,000.$