A GPU with 24Gb VRAM has JUST enough room to handle a maximum of 2 simultaneous conversions.
A GPU with 32Gb VRAM has enough room to handle a maximum of 3 simultaneous conversions.
HOWEVER...
An L4 GPU makes available less than 23Gb VRAM, which puts it JUST under the threshold, bringing maximum siimultaneous conversions down to 1.