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