It's on sale for various prices right now- but generally $59 right now in the U.S.
You don't "upgrade" 2022 to 2023, you purchase the latest version. During the checkout process you will given the chance to check a boxz that says you own a previous version. When it's not on sale, like it is right now, you typically will get $20 knocked off during the checkout process.
You're not going to get an addtional $20 knocked off when it's $59- which is pretty darn cheap.