If a taxpayer or the IRS reports a Federal adjustment to the Franchise Tax Board (FTB), or if a taxpayer files an amended California return reflecting the Federal adjustment, within six months after the final Federal determination date, the FTB may issue a proposed assessment. The assessment can be issued within the later of: 1) how many years after the date notice of the Federal adjustment was received, or 2) the expiration of any other open statute of limitation (SOL) under California law? A. Two years B. Three years C. Four years D. Five years