Terran, a single taxpayer, operates a business as a sole proprietorship during $2023.$ Terran has gross income of $$190,000$ and deductions of $$500,000.$ Terran's excess business loss for $2023$ is:

a$.$ $$190,000.$

b$.$ $$310,000.$

c$.$ $$21,000.$

d$.$ $$289,000.$

e$.$ $$500,000.$