The number of all positive integers up to 500 with non-repeating digits is

We need to consider single-digit, two-digit and three-digit numbers

Single digit: There are only nine numbers for a single-digit number (not including zero since we are looking for positive integers only)

Double digits: The ten's digit can be chosen in 9 ways (not including 0), and the unit digit can be chosen in 9 ways (including 0 but excluding the digit used in the ten's place). Hence, a total of 81 numbers. 

Three-digit: The hundred's digit can be 1, 2, 3 or 4; hence, there are four options for the hundred's digit; for the ten's digit, there will be 9 options (numbers from 0 to 9 except the one chosen in the hundred's place); for unit's digit there would be 8 options. Hence,e a total of 288 numbers

Giving the total numbers as 288+81+9 = 378

Therefore, 378 is the correct answer.