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As has been stated, they have to go through an FFL, you can't sell the magazine to a CA resident. Until the end of the year, you can take it apart and give it to the buyer as parts, they can then make it into a legal 10 round mag, or keep it and assemble out of state if they travel back to America to shoot.
Fees for face to face transfers are set by law, I don't remember how much, but it should be the same wherever you go.
I would keep the pistol, you won't get much for it, and you won't be able to replace it, and definitely not a standard capacity magazine.
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