$9.$ For tax year $2024,$ the Tax Cuts and Jobs Act $($TCJA$)$ provisions have what effect on the overall limitation on itemized deductions on the taxpayer$$s California income tax return?

A$.$ The total amount of most otherwise allowable itemized deductions is limited for all taxpayers

B$.$ California will provide its own indexed$-$for$-$inflation limitation amounts for certain upper$-$income taxpayers

C$.$ The threshold amount will not include single taxpayers

D$.$ The otherwise allowable itemized deductions will not be reduced by more than $75\%$ by reason of the overall limit on itemized deductions