A taxpayer received a Form $1099-$B reporting proceeds and basis for a $2023$ sale of stock. Which of the following statements is NOT CORRECT regarding the proper reporting of $1099-$B information in $2023?$

Transactions reported on Form $1099-$B for which basis was reported to the IRS and for which the taxpayer has no adjustments may be excluded from reporting on Form $8949.$

Taxpayers may choose to report all transactions on Form $8949$ and carry forward these summaries.

Taxpayers may simply separate all Form $1099-$B amounts into a short and long term summary, and report directly on revised Schedule D$,$ Lines $7$a $($short$-$term$)$ and $8$a $($longterm$).$

Transactions reported on Form $1099-$B for which basis was reported to the IRS and for which the taxpayer has no adjustments must be reported on Form $8949.$