Question 75 of 75 . Which of the following statement is CORRECT regarding California's e-filing requirement? It costs more for the Franchise Tax Board to process an e-filed return. Tax preparers must e-file if they prepare more than one individual income tax return or 100 or more returns using tax preparation software. Tax preparers must e-file if they prepare more than 100 individual income tax returns or one or more returns using tax preparation software. Taxpayers may not opt-out of e-file. Mark for follow up