Fortune Enterprises reports a $$400,000$ operating loss in $2023.$ The company has provided you with the following data for its previous tax years:

Year Taxable Income

or $($Loss$)$ Tax

Rate Taxes

Paid

$2020$ $$10,00040\%$ $$4,000$

$2021$ $$90,00020\%$ $$18,000$

$2022$ $$500,00020\%$ $$100,000$

Determine the amount of loss carryback for $2023.$

a$.$ $$100,000$

b$.$ $$80,000$

c$.$ $$160,000$

d$.$ $$0$