The itemized deductions of taxpayers in high$-$income brackets will be limited to the lesser of $6\%$ of the excess of adjusted gross income over the threshold amount or $80\%$ of the amount of itemized deductions otherwise allowable for the tax year. For $2023,$ the California threshold is what amount for a single taxpayer?

A$.$ $$189,702$

B$.$ $$197,730$

C$.$ $$202,615$

D$.$ $$237,035$