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Is QBP from Costco the same program as the upgrade?

I am using QuickBooks Pro 2017 Desktop. The upgrade to QBP Desktop 2020 on the Intuit website is $299 but a new copy of QBP Desktop 2020 from Costco is $189. Is the software the same? Can I upgrade by buying a new copy of QBP Desktop 2020 from Costco? 

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