Javier incurred a $$40,000$ net operating loss in $2023.$ In $2024,$ he earned $$35,000$ of taxable income. Javier will be able to take an NOL deduction in $2024$ of

A$)$ $$35,000.$

B$)$ $$40,000.$

C$)$ $$28,000.$

D$)$ $$26,250.$