Which of the following is incorrect regarding the California suspension of net operating loss $($NOL$)$ carryover deduction?

A$.$ For taxable years $2022,2023$ and $2024,$ California has suspended the NOL carryover deduction

B$.$ Both corporations and individual taxpayers may continue to compute and carryover an NOL during the suspension period

C$.$ The suspension does not apply for individual taxpayers, if they have net business income or modified adjusted gross income of less than $$1$ million

D$.$ NOL deductions disallowed during this time period will be extended for each year they are suspended