It looks like you have the samba4 packages from universe installed.
Please uninstall them and try the upgrade again.
** Changed in: ubuntu-release-upgrader (Ubuntu)
Status: New => Incomplete
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https://bugs.launchpad.net/bugs/1309724
Title:
Tried to upgrade Kubuntu from 13.10 to 14.04 using Muon Udater
Manager. After setting new software channels gave error message "Could
not calculate the upgrade
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