how can I hide inactive users in the account owner picklist without removing them completely

Currently, have a question from the business I am struggling with. It seems that I cannot use 'dynamic filtering' on the standard 'Owner' field on the Account object. My initial thought was to use dynamic filtering and an expression where the state of the user is not equal to inactive. Is there any way to hide inactive users as the business does not want to remove them after deactivation. This is due to the amount of time it takes to transfer the portfolio of the deactivated user.