Which of the following is incorrect regarding Timeliness Penalty Abatement for California income tax purposes?...

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Accounting

Which of the following is incorrect regarding Timeliness Penalty Abatement for California income tax purposes?
A. The abatement is once-in-a-lifetime abatementB. The abatement is applicable for taxable years beginning on or after January 1,2022C. The abatement is applicable to fiduciaries, estates, or trustD. The abatement is a one-time cancellation of an individual taxpayers penalty for filing or paying his or her taxes late

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