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The Franchise Tax Board modifies the use of the safe harbor rule for estimated taxes based on a taxpayer's adjusted gross income (AGI). Thus, taxpayers

The Franchise Tax Board modifies the use of the safe harbor rule for estimated taxes based on a taxpayer's adjusted gross income (AGI). Thus, taxpayers whose AGI is more than what amount must pay 110% of their prior year's tax? A. $150,000 B. $200,000 C. $250,000 D. $300,000

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