With respect to$$ personal$-$use property$($PUP$),$ which of the following statements is NOT$$ correct?

A$.$

In determining gains or losses on the disposition of$$ PUP, the minimum amount for the ACB is

$ $1$ comma $000$$$1,000.$

B$.$

In determining gains or losses on the disposition of$$ PUP, the minimum amount for the POD is

$ $1$ comma $000$$$1,000.$

C$.$

Listed$$ personal$-$property losses are deductible in the carry over period against net gains from$$ personal$-$use property.

D$.$

Gains on the disposition of PUP are required to be included in income.