A Federal Grand Jury issued a subpoena to XXX Corp. in a case regarding the interstate sales of obscene materials. XXX Corporation is located in the state of California. The subpoena contained language demanding the production of all state tax returns for the last 3 years.

What would be the most effective objection in seeking to quash the subpoena?

a Overbreadth

b The particularity requirement of the 4th Amendment

c Relevance

d Admissibility