What is the FTB mandatory e$-$file requirement?

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Group of answer choices

California law$$requires tax preparers to e$-$file if they prepare: More than $100$ individual income tax returns $5$ or more returns using tax preparation software

California law$$requires tax preparers to e$-$file if they prepare: More than $200$ individual income tax returns $1$ or more returns using tax preparation software

California law$$requires tax preparers to e$-$file if they prepare: More than $250$ individual income tax returns $1$ or more returns using tax preparation software

California law$$requires tax preparers to e$-$file if they prepare: More than $100$ individual income tax returns $1$ or more returns using tax preparation software

California law$$requires tax preparers to e$-$file if they prepare: More than $100$ individual income tax returns $6$ or more returns using tax preparation software