California does not conform to the amendments in the Federal Coronavirus Aid, Relief, and Economic Security $($CARES$)$ Act made to Internal Revenue Code $($IRC$)$ Section $461($l$)$ by eliminating the excess business loss limitation of noncorporate taxpayers. A taxpayer should Complete FTB Form $3461-$ California Limitation on Business Losses if he or she is a single, noncorporate taxpayer and his or her net losses from all of his or her trades or businesses are more than what amount in $2023?$

A$.$ $$289,000$

B$.$ $$309,000$

C$.$ $$578,000$

D$.$ $$628,000$