could not calculate the update while updating from Ubuntu 13.10 to Ubuntu 14

Please provide the output of the following diagnostic commands:

uname -a
lsb_release -crid
sudo dpkg --audit
ls -l /var/log/dist-upgrade/
tail -n 30 /var/log/dist-upgrade/term.log

uname -a :
Linux vernacular 3.11.0-26-generic #45-Ubuntu SMP Tue Jul 15 04:02:06 UTC 2014 x86_64 x86_64 x86_64 GNU/Linux

lsb_release -crid:
Distributor ID: Ubuntu
Description: Ubuntu 13.10
Release: 13.10
Codename: saucy

ls -s /var/log/dist-upgrade/:
total 688
  4 20140510-1752 4 20160121-1036 100 apt.log
  4 20160119-1330 4 20160121-1519 8 lspci.txt
  4 20160119-1613 4 20160125-1402 12 main.log
  4 20160121-1019 540 apt-clone_system_state.tar.gz 0 term.log

tail -n 30 /var/log/dist-upgrade/term.log:
(empty)

Please try again:

sudo apt-get update
sudo do-release-upgrade

I assume that this will fail as before.
Then execute

ls -l /var/log/dist-upgrade/

and finally copy/paste the full output into this question document again.

Shown as below:

total 692
drwxr-xr-x 2 root root 4096 May 10 2014 20140510-1752
drwxr-xr-x 2 root root 4096 Jan 19 13:30 20160119-1330
drwxr-xr-x 2 root root 4096 Jan 19 16:13 20160119-1613
drwxr-xr-x 2 root root 4096 Jan 21 10:19 20160121-1019
drwxr-xr-x 2 root root 4096 Jan 21 10:36 20160121-1036
drwxr-xr-x 2 root root 4096 Jan 21 15:19 20160121-1519
drwxr-xr-x 2 root root 4096 Jan 25 14:02 20160125-1402
drwxr-xr-x 2 root root 4096 Jan 27 13:12 20160127-1312
-rw------- 1 root root 549837 Jan 27 13:12 apt-clone_system_state.tar.gz
-rw-r--r-- 1 root root 100026 Jan 27 13:12 apt.log
-rw-r--r-- 1 root root 4660 Jan 27 13:12 lspci.txt
-rw-r--r-- 1 root root 10058 Jan 27 13:12 main.log

Ok, now please provide the output of

cat /var/log/dist-upgrade/main.log
tail -n 30 /var/log/dist-upgrade/apt.log

cat /var/log/dist-upgrade/main.log:

2016-01-27 13:12:06,007 INFO Using config files '['./DistUpgrade.cfg']'
2016-01-27 13:12:06,007 INFO uname information: 'Linux vernacular 3.11.0-26-generic #45-Ubuntu SMP Tue Jul 15 04:02:06 UTC 2014 x86_64'
2016-01-27 13:12:06,007 INFO apt version: '0.9.9.1~ubuntu1'
2016-01-27 13:12:06,007 INFO python version: '2.7.5+ (default, Feb 27 2014, 19:37:08)
[GCC 4.8.1]'
2016-01-27 13:12:06,007 INFO release-upgrader version '0.220.3' started
2016-01-27 13:12:06,019 INFO locale: 'en_US' 'UTF-8'
2016-01-27 13:12:06,084 INFO screen could not be run
2016-01-27 13:12:06,150 DEBUG Using 'DistUpgradeViewText' view
2016-01-27 13:12:06,190 DEBUG aufsOptionsAndEnvironmentSetup()
2016-01-27 13:12:06,190 DEBUG using '/tmp/upgrade-rw-LC05qu' as aufs_rw_dir
2016-01-27 13:12:06,191 DEBUG using '/tmp/upgrade-chroot-ckMwCg' as aufs chroot dir
2016-01-27 13:12:06,191 DEBUG enable dpkg --force-overwrite
2016-01-27 13:12:06,217 DEBUG creating statefile: '/var/log/dist-upgrade/apt-clone_system_state.tar.gz'
2016-01-27 13:12:07,375 DEBUG lsb-release: 'saucy'
2016-01-27 13:12:07,376 DEBUG _pythonSymlinkCheck run
2016-01-27 13:12:07,414 DEBUG openCache()
2016-01-27 13:12:07,414 DEBUG No such plugin directory: ./plugins
2016-01-27 13:12:07,414 DEBUG plugins for condition 'PreCacheOpen' are '[]'
2016-01-27 13:12:07,414 DEBUG plugins for condition 'trustyPreCacheOpen' are '[]'
2016-01-27 13:12:07,414 DEBUG plugins for condition 'from_saucyPreCacheOpen' are '[]'
2016-01-27 13:12:07,414 DEBUG quirks: running PreCacheOpen
2016-01-27 13:12:07,414 DEBUG running Quirks.PreCacheOpen
2016-01-27 13:12:07,842 DEBUG /openCache(), new cache size 67346
2016-01-27 13:12:07,842 DEBUG need_server_mode(): run in 'desktop' mode, (because of pkg 'ubuntu-desktop')
2016-01-27 13:12:07,842 DEBUG checkViewDepends()
2016-01-27 13:12:07,842 DEBUG running doUpdate() (showErrors=False)
2016-01-27 13:12:17,994 DEBUG openCache()
2016-01-27 13:12:18,424 DEBUG /openCache(), new cache size 67346
2016-01-27 13:12:18,424 DEBUG doPostInitialUpdate
2016-01-27 13:12:18,424 DEBUG plugins for condition 'PostInitialUpdate' are '[]'
2016-01-27 13:12:18,424 DEBUG plugins for condition 'trustyPostInitialUpdate' are '[]'
2016-01-27 13:12:18,424 DEBUG plugins for condition 'from_saucyPostInitialUpdate' are '[]'
2016-01-27 13:12:22,242 DEBUG Foreign: google-chrome-stable pdf-studio-8-demo spotify-client
2016-01-27 13:12:22,242 DEBUG Obsolete: nvidia-331 libreoffice-avmedia-backend-gstreamer liborbit-2-0 nvidia-opencl-icd-331 libreoffice-base-drivers nvidia-libopencl1-331 libcmis-0.4-4 libicu52 libharfbuzz0b libcuda1-331 libreoffice-sdbc-firebird libwayland-egl1-mesa libpython3.4-minimal libpython3.4 xserver-xorg-video-glamoregl libxatracker2 libpython3.4-stdlib libreoffice-sdbc-hsqldb
2016-01-27 13:12:22,242 DEBUG updateSourcesList()
2016-01-27 13:12:22,319 DEBUG rewriteSourcesList()
2016-01-27 13:12:22,325 DEBUG examining: 'deb http://us.archive.ubuntu.com/ubuntu/ saucy main restricted'
2016-01-27 13:12:22,325 DEBUG entry 'deb http://us.archive.ubuntu.com/ubuntu/ trusty main restricted' updated to new dist
2016-01-27 13:12:22,325 DEBUG examining: 'deb-src http://us.archive.ubuntu.com/ubuntu/ saucy main restricted'
2016-01-27 13:12:22,325 DEBUG entry 'deb-src http://us.archive.ubuntu.com/ubuntu/ trusty main restricted' updated to new dist
2016-01-27 13:12:22,325 DEBUG examining: 'deb http://us.archive.ubuntu.com/ubuntu/ saucy-updates main restricted'
2016-01-27 13:12:22,326 DEBUG entry 'deb http://us.archive.ubuntu.com/ubuntu/ trusty-updates main restricted' updated to new dist
2016-01-27 13:12:22,326 DEBUG examining: 'deb-src http://us.archive.ubuntu.com/ubuntu/ saucy-updates main restricted'
2016-01-27 13:12:22,326 DEBUG entry 'deb-src http://us.archive.ubuntu.com/ubuntu/ trusty-updates main restricted' updated to new dist
2016-01-27 13:12:22,326 DEBUG examining: 'deb http://us.archive.ubuntu.com/ubuntu/ saucy universe'
2016-01-27 13:12:22,326 DEBUG entry 'deb http://us.archive.ubuntu.com/ubuntu/ trusty universe' updated to new dist
2016-01-27 13:12:22,326 DEBUG examining: 'deb-src http://us.archive.ubuntu.com/ubuntu/ saucy universe'
2016-01-27 13:12:22,326 DEBUG entry 'deb-src http://us.archive.ubuntu.com/ubuntu/ trusty universe' updated to new dist
2016-01-27 13:12:22,326 DEBUG examining: 'deb http://us.archive.ubuntu.com/ubuntu/ saucy-updates universe'
2016-01-27 13:12:22,326 DEBUG entry 'deb http://us.archive.ubuntu.com/ubuntu/ trusty-updates universe' updated to new dist
2016-01-27 13:12:22,326 DEBUG examining: 'deb-src http://us.archive.ubuntu.com/ubuntu/ saucy-updates universe'
2016-01-27 13:12:22,326 DEBUG entry 'deb-src http://us.archive.ubuntu.com/ubuntu/ trusty-updates universe' updated to new dist
2016-01-27 13:12:22,326 DEBUG examining: 'deb http://us.archive.ubuntu.com/ubuntu/ saucy multiverse'
2016-01-27 13:12:22,327 DEBUG entry 'deb http://us.archive.ubuntu.com/ubuntu/ trusty multiverse' updated to new dist
2016-01-27 13:12:22,327 DEBUG examining: 'deb-src http://us.archive.ubuntu.com/ubuntu/ saucy multiverse'
2016-01-27 13:12:22,327 DEBUG entry 'deb-src http://us.archive.ubuntu.com/ubuntu/ trusty multiverse' updated to new dist
2016-01-27 13:12:22,327 DEBUG examining: 'deb http://us.archive.ubuntu.com/ubuntu/ saucy-updates multiverse'
2016-01-27 13:12:22,327 DEBUG entry 'deb http://us.archive.ubuntu.com/ubuntu/ trusty-updates multiverse' updated to new dist
2016-01-27 13:12:22,327 DEBUG examining: 'deb-src http://us.archive.ubuntu.com/ubuntu/ saucy-updates multiverse'
2016-01-27 13:12:22,327 DEBUG entry 'deb-src http://us.archive.ubuntu.com/ubuntu/ trusty-updates multiverse' updated to new dist
2016-01-27 13:12:22,327 DEBUG examining: 'deb http://us.archive.ubuntu.com/ubuntu/ saucy-backports main restricted universe multiverse'
2016-01-27 13:12:22,327 DEBUG entry 'deb http://us.archive.ubuntu.com/ubuntu/ trusty-backports main restricted universe multiverse' updated to new dist
2016-01-27 13:12:22,327 DEBUG examining: 'deb-src http://us.archive.ubuntu.com/ubuntu/ saucy-backports main restricted universe multiverse'
2016-01-27 13:12:22,327 DEBUG entry 'deb-src http://us.archive.ubuntu.com/ubuntu/ trusty-backports main restricted universe multiverse' updated to new dist
2016-01-27 13:12:22,327 DEBUG examining: 'deb http://security.ubuntu.com/ubuntu saucy-security main restricted'
2016-01-27 13:12:22,328 DEBUG entry 'deb http://security.ubuntu.com/ubuntu trusty-security main restricted' updated to new dist
2016-01-27 13:12:22,328 DEBUG examining: 'deb-src http://security.ubuntu.com/ubuntu saucy-security main restricted'
2016-01-27 13:12:22,328 DEBUG entry 'deb-src http://security.ubuntu.com/ubuntu trusty-security main restricted' updated to new dist
2016-01-27 13:12:22,328 DEBUG examining: 'deb http://security.ubuntu.com/ubuntu saucy-security universe'
2016-01-27 13:12:22,328 DEBUG entry 'deb http://security.ubuntu.com/ubuntu trusty-security universe' updated to new dist
2016-01-27 13:12:22,328 DEBUG examining: 'deb-src http://security.ubuntu.com/ubuntu saucy-security universe'
2016-01-27 13:12:22,328 DEBUG entry 'deb-src http://security.ubuntu.com/ubuntu trusty-security universe' updated to new dist
2016-01-27 13:12:22,328 DEBUG examining: 'deb http://security.ubuntu.com/ubuntu saucy-security multiverse'
2016-01-27 13:12:22,328 DEBUG entry 'deb http://security.ubuntu.com/ubuntu trusty-security multiverse' updated to new dist
2016-01-27 13:12:22,328 DEBUG examining: 'deb-src http://security.ubuntu.com/ubuntu saucy-security multiverse'
2016-01-27 13:12:22,328 DEBUG entry 'deb-src http://security.ubuntu.com/ubuntu trusty-security multiverse' updated to new dist
2016-01-27 13:12:22,329 DEBUG examining: 'deb http://extras.ubuntu.com/ubuntu saucy main'
2016-01-27 13:12:22,329 DEBUG entry 'deb http://extras.ubuntu.com/ubuntu trusty main' updated to new dist
2016-01-27 13:12:22,329 DEBUG examining: 'deb-src http://extras.ubuntu.com/ubuntu saucy main'
2016-01-27 13:12:22,329 DEBUG entry 'deb-src http://extras.ubuntu.com/ubuntu trusty main' updated to new dist
2016-01-27 13:12:22,329 DEBUG examining: 'deb http://repository.spotify.com stable non-free'
2016-01-27 13:12:22,331 DEBUG entry '# deb http://repository.spotify.com stable non-free # disabled on upgrade to trusty' was disabled (unknown mirror)
2016-01-27 13:12:22,331 DEBUG examining: 'deb http://dl.google.com/linux/chrome/deb/ stable main'
2016-01-27 13:12:22,333 DEBUG entry '# deb http://dl.google.com/linux/chrome/deb/ stable main # disabled on upgrade to trusty' was disabled (unknown mirror)
2016-01-27 13:12:22,333 DEBUG examining: 'deb https://private-ppa.launchpad.net/commercial-ppa-uploaders/pdf-studio-8-demo/ubuntu saucy main #Added by software-center; credentials stored in /etc/apt/auth.conf'
2016-01-27 13:12:22,335 DEBUG entry '# deb https://private-ppa.launchpad.net/commercial-ppa-uploaders/pdf-studio-8-demo/ubuntu trusty main #Added by software-center; credentials stored in /etc/apt/auth.conf disabled on upgrade to trusty' was disabled (unknown mirror)
2016-01-27 13:12:22,335 DEBUG examining: 'deb http://ppa.launchpad.net/xorg-edgers/ppa/ubuntu saucy main'
2016-01-27 13:12:22,336 DEBUG entry '# deb http://ppa.launchpad.net/xorg-edgers/ppa/ubuntu trusty main # disabled on upgrade to trusty' was disabled (unknown mirror)
2016-01-27 13:12:24,743 DEBUG running doUpdate() (showErrors=True)
2016-01-27 13:12:26,597 DEBUG openCache()
2016-01-27 13:12:26,597 DEBUG failed to SystemUnLock() (E:Not locked)
2016-01-27 13:12:30,726 DEBUG /openCache(), new cache size 73584
2016-01-27 13:12:30,726 DEBUG need_server_mode(): run in 'desktop' mode, (because of pkg 'ubuntu-desktop')
2016-01-27 13:12:33,306 DEBUG Installing 'xserver-xorg-video-all' (Distro KeepInstalledPkgs rule)
2016-01-27 13:12:33,739 ERROR Dist-upgrade failed: 'E:Unable to correct problems, you have held broken packages.'
2016-01-27 13:12:33,779 DEBUG abort called
2016-01-27 13:12:33,780 DEBUG openCache()
2016-01-27 13:12:37,205 DEBUG /openCache(), new cache size 67346
2016-01-27 13:12:37,205 DEBUG enabling apt cron job

tail -n 30 /var/log/dist-upgrade/atp.log:
Investigating (8) libgbm1-lts-utopic [ amd64 ] < none -> 10.3.2-0ubuntu1~trusty2 > ( libs )
Broken libgbm1-lts-utopic:amd64 Depends on libgl1-mesa-dri-lts-utopic [ amd64 ] < none -> 10.3.2-0ubuntu1~trusty2 > ( libs ) (= 10.3.2-0ubuntu1~trusty2)
  Considering libgl1-mesa-dri-lts-utopic:amd64 0 as a solution to libgbm1-lts-utopic:amd64 0
  MarkKeep libgbm1-lts-utopic [ amd64 ] < none -> 10.3.2-0ubuntu1~trusty2 > ( libs ) FU=0
  Holding Back libgbm1-lts-utopic:amd64 rather than change libgl1-mesa-dri-lts-utopic:amd64
Investigating (8) xserver-xorg-video-intel-lts-utopic [ amd64 ] < none -> 2:2.99.914-1~exp1ubuntu4.5~trusty1 > ( x11 )
Broken xserver-xorg-video-intel-lts-utopic:amd64 Depends on xorg-video-abi-18 [ amd64 ] < none > ( none )
  Considering xserver-xorg-core-lts-utopic:amd64 0 as a solution to xserver-xorg-video-intel-lts-utopic:amd64 10004
  MarkKeep xserver-xorg-video-intel-lts-utopic [ amd64 ] < none -> 2:2.99.914-1~exp1ubuntu4.5~trusty1 > ( x11 ) FU=0
  Holding Back xserver-xorg-video-intel-lts-utopic:amd64 rather than change xorg-video-abi-18:amd64
Investigating (9) xserver-xorg-video-all [ amd64 ] < 1:7.7+1ubuntu6 -> 1:7.7+1ubuntu8.1 > ( x11 )
Broken xserver-xorg-video-all:amd64 Depends on xserver-xorg-video-ati [ amd64 ] < 1:7.3.99+git20140505.be1469cc-0ubuntu0ricotz~saucy > ( x11 )
  Considering xserver-xorg-video-ati:amd64 10004 as a solution to xserver-xorg-video-all:amd64 10004
  Considering xserver-xorg-video-ati:amd64 10004 as a solution to xserver-xorg-video-all:amd64 10004
  Considering xserver-xorg-video-ati:amd64 10004 as a solution to xserver-xorg-video-all:amd64 10004
  Considering xserver-xorg-video-ati-lts-vivid:amd64 10004 as a solution to xserver-xorg-video-all:amd64 10004
  Considering xserver-xorg-video-ati-lts-utopic:amd64 10004 as a solution to xserver-xorg-video-all:amd64 10004
Broken xserver-xorg-video-all:amd64 Depends on xserver-xorg-video-intel [ amd64 ] < 2:2.99.911+git20140507.18416b51-0ubuntu0ricotz~saucy > ( x11 )
  Considering xserver-xorg-video-intel:amd64 10004 as a solution to xserver-xorg-video-all:amd64 10004
  Considering xserver-xorg-video-intel:amd64 10004 as a solution to xserver-xorg-video-all:amd64 10004
  Considering xserver-xorg-video-intel:amd64 10004 as a solution to xserver-xorg-video-all:amd64 10004
  Considering xserver-xorg-video-intel-lts-vivid:amd64 10004 as a solution to xserver-xorg-video-all:amd64 10004
  Considering xserver-xorg-video-intel-lts-utopic:amd64 10004 as a solution to xserver-xorg-video-all:amd64 10004
Broken xserver-xorg-video-all:amd64 Depends on xserver-xorg-video-nouveau [ amd64 ] < 1:1.0.10+git20140220.480f0998-0ubuntu0sarvatt~saucy > ( x11 )
  Considering xserver-xorg-video-nouveau:amd64 10004 as a solution to xserver-xorg-video-all:amd64 10004
  Considering xserver-xorg-video-nouveau:amd64 10004 as a solution to xserver-xorg-video-all:amd64 10004
  Considering xserver-xorg-video-nouveau-lts-vivid:amd64 10004 as a solution to xserver-xorg-video-all:amd64 10004
  Considering xserver-xorg-video-nouveau-lts-utopic:amd64 10004 as a solution to xserver-xorg-video-all:amd64 10004
Done
Log time: 2016-01-27 13:12:37.205322

This is perhaps another occurrence of Bug #721306

Try the following

sudo apt-get remove xserver-xorg-video-nouveau

(This will probably tell that the packages xserver-xorg-video-nouveau and xserver-xorg-video-all will be removed).

Then re-try the release upgrade and report the results.