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Tax return preparers who prepare and file more than 100 timely original California personal income tax returns during any calendar year and who prepare at

Tax return preparers who prepare and file more than 100 timely original California personal income tax returns during any calendar year and who prepare at least how many personal income tax return using tax preparation software in the current calendar year must file all personal income tax returns for the current calendar year?

A. One

B. Ten

C. Eleven

D. Twenty

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