Tony is $29$ years old and single. In $2023,$ he was covered by a retirement plan at work. His salary is $$98,500.$ His modified adjusted gross income $($MAGI$)$ is $$90,000.$ Tony makes a $$6,500$ IRA contribution for $2023.$ What amount of his IRA contribution can Tony deduct on his California tax return?

A$.$ $$0$

B$.$ $$2,500$

C$.$ $$3,250$

D$.$ $$6,500$