However, if you did have 3 Gmail users, it’s possible to share Tailscale access across multiple accounts. So in a small setup you could create an account for each user and then effectively connect their Tailscale networks together (I’m not sure if you can route between Tailscale accounts directly but you can at least share hosts on your account with users on another account, which is how I do it).
I do this with a personal and work account to share some limited access between them.