For passenger automobiles placed in service in $2023$ for which no Section $168($k$)$ additional $($bonus$)$ first$-$year depreciation deduction applies, the depreciation limit under Section $280$F$($d$)(7)$ is what amount for the first tax year?

A$.$ $$9,500$

B$.$ $$12,200$

C$.$ $$16,400$

D$.$ $$20,000$