Jeanine and Scott are married. Jeanine gifted $100,000 to their son and $100,000 to their daughter in 2024. Scott also gifted $54,000 to their son in the same year. They made no other gifts during the year. Jeanine and Scott elected to split the gifts on their gift tax returns. What is the total amount of taxable gifts made by Jeanine and Scott, respectively, for 2024?