This was resolved by removing Mono from my system
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https://bugs.launchpad.net/bugs/1883847
Title:
Upgrade from 18.04 to 20.04 failed
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Public bug reported:
Calculating the changes
Could not calculate the upgrade
An unresolvable problem occurred while calculating the upgrade.
This was caused by:
* Upgrading to a pre-release version of Ubuntu
This is most likely a transient problem,
please try again later.
If none of this