Do we have any idea what Netflix activity qualifies for the Federal or California R&D tax credits? Would Netflix OSS meet the Seven Tests for Internal Use Soft

Do we have any idea what Netflix activity qualifies for the Federal or California R&D tax credits? Would Netflix OSS meet the Seven Tests for Internal Use Software [1] to qualify for the R&D Credit? Or is it likely to be something else? Is this information public? [1] https://www.ftb.ca.gov/businesses/credits/rd/seventests.shtml https://www.ftb.ca.gov/businesses/credits/rd/seventests.shtm...