During $2023,$ Debra Smith visits a casino and a race track. She has gambling winnings of $$5,400$ and gambling losses of $$5,700.$ Debra must report the full amount of her gambling winnings for the year on her Schedule $1($Form $1040).$ Additionally, she may deduct what amount of her gambling losses for the year on her Schedule A $($Form $1040)?$

A$.$ $$0$

B$.$ $$300$

C$.$ $$5,400$

D$.$ $$5,700$