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Dean's federal return was examined by the IRS and changes were made to his federal return. These changes will result in an increase in his

Dean's federal return was examined by the IRS and changes were made to his federal return. These changes will result in an increase in his California tax liability.
By when must Dean amend his California return?
He is not required to amend his California return, unless he receives a letter from the Franchise Tax Board.
He must amend within 30 days of the final federal determination.
He must amend within six months of the final federal determination.
He must amend within one year of the final federal determination.

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