Comment 5 for bug 1270437

This Bug also occurs when upgrading from 13.10 > 14.04.
Running update-manager and choosing continue will apply most of the available updates.
Running update-manager and choosing partial update (It launches the distribution update GUI) it then errors out as described above.

I was able to launch Synaptic, and "Mark All Updates" to download and install the remaining packages, now when running update manager it see the dist as up to date.

Here is the commit log of packages\changes that had to be made via Synaptic because of the "Could not Calculate" issue:

Commit Log for Wed Feb 19 14:44:28 2014

Removed the following packages:
xserver-xorg-glamoregl
xserver-xorg-video-all
xserver-xorg-video-intel
xserver-xorg-video-nouveau

Upgraded the following packages:
linux-generic (3.13.0.8.12) to 3.13.0.10.14
linux-headers-generic (3.13.0.8.12) to 3.13.0.10.14
linux-image-generic (3.13.0.8.12) to 3.13.0.10.14
xserver-xorg-core (2:1.14.5-1ubuntu2~saucy1) to 2:1.15.0-1ubuntu6
xserver-xorg-input-evdev (1:2.7.3-0ubuntu3.1) to 1:2.8.2-1ubuntu2
xserver-xorg-input-mouse (1:1.7.2-3build1) to 1:1.9.0-1build1
xserver-xorg-input-synaptics (1.7.1-0ubuntu1) to 1.7.3-1ubuntu1
xserver-xorg-input-vmmouse (1:12.9.0-0ubuntu4) to 1:13.0.0-1build1
xserver-xorg-input-wacom (1:0.20.0-0ubuntu1) to 1:0.23.0-0ubuntu2
xserver-xorg-video-ati (1:7.3+git1401241930.8de6f7~gd~s) to 1:7.3.0-1ubuntu2
xserver-xorg-video-cirrus (1:1.5.2-0ubuntu2) to 1:1.5.2-1build1
xserver-xorg-video-fbdev (1:0.4.3-0ubuntu3) to 1:0.4.4-1build1
xserver-xorg-video-mach64 (6.9.3-0ubuntu3) to 6.9.4-1build1
xserver-xorg-video-mga (1:1.6.2-0ubuntu2) to 1:1.6.3-1build1
xserver-xorg-video-modesetting (0.8.0-0ubuntu1.1) to 0.8.1-1build1
xserver-xorg-video-neomagic (1:1.2.7-0ubuntu3) to 1:1.2.8-1build1
xserver-xorg-video-openchrome (1:0.3.1-0ubuntu2.1) to 1:0.3.3-1build1
xserver-xorg-video-qxl (0.1.0-0ubuntu3.1) to 0.1.1-0ubuntu3
xserver-xorg-video-r128 (6.9.1-0ubuntu2) to 6.9.2-1build1
xserver-xorg-video-radeon (1:7.3+git1401241930.8de6f7~gd~s) to 1:7.3.0-1ubuntu2
xserver-xorg-video-s3 (1:0.6.5-0ubuntu3.1) to 1:0.6.5-0ubuntu4
xserver-xorg-video-savage (1:2.3.6-0ubuntu3) to 1:2.3.7-2ubuntu2
xserver-xorg-video-siliconmotion (1:1.7.7-0ubuntu3) to 1:1.7.7-2build1
xserver-xorg-video-sis (1:0.10.7-0ubuntu4) to 1:0.10.7-0ubuntu5
xserver-xorg-video-sisusb (1:0.9.6-0ubuntu3) to 1:0.9.6-2build1
xserver-xorg-video-tdfx (1:1.4.5-0ubuntu3) to 1:1.4.5-1build1
xserver-xorg-video-trident (1:1.3.6-0ubuntu4) to 1:1.3.6-0ubuntu5
xserver-xorg-video-vesa (1:2.3.2-0ubuntu3) to 1:2.3.3-1build1
xserver-xorg-video-vmware (1:13.0.1-0ubuntu2) to 1:13.0.1.git.20140115.8da9817-0ubuntu2

Installed the following packages:
libspice-server1 (0.12.4-0nocelt2)
libxatracker2 (10.2~git1402191930.9186cd~gd~t)
libxshmfence1 (1.1-2)
linux-headers-3.13.0-10 (3.13.0-10.30)
linux-headers-3.13.0-10-generic (3.13.0-10.30)
linux-image-3.13.0-10-generic (3.13.0-10.30)
linux-image-extra-3.13.0-10-generic (3.13.0-10.30)
xserver-xorg-video-glamoregl (0.6.0+git1402171830.8ad57c~gd~t)