California 540 tax Please show how you get the answer

Sally purchased a tax software package from Taxing Software. She paid $1,892 for one license. Sally downloaded the software package and all pertinent data associated with the tax software; therefore, nothing was mailed to her. Which of the following statements is most accurate?

Select one:

a. Sally will owe use tax on the purchase of the software.

This answer is incorrect. Sallys purchase may be exempt from use tax.

b. Sally is required to register with the BOE to pay her use tax on the software.

c. Sally is not required to pay use tax on this transaction.

d. Sally must pay use tax on this transaction because the software will be used in a business