Sherri $($age $49)$ is feeling generous this year. She wants to make the following gifts to family members. Unfortunately, you need to inform her that some of these gifts will be subject to GSTT in $2024$ and that she will need to file a gift tax return to allocate the GSTT$.$ What is the total amount subject to GSTT$?$

Pay to the school $6$ year old neighbor child's private school tuition $$20,000$

Gift to $8$ year old neighbor $$30,000$

Set up a trust for $3$ grandchildren and deposit $$274,098.$ This trust does not have Crummey powers.

Put $$18,000$ in $2503($c$)$ for granddaughter.