Here are Goldman Sachs' top options trades for the upcoming earnings season

Traders work on the floor of the New York Stock Exchange.

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The impending earnings season is set up for investors to take advantage with some options trades, according to Goldman Sachs.

The financial firm's derivatives team identified the stocks where its estimates are the most out of consensus, with call and put options ideas to bet on those estimates being right.

"Call buying is unusually attractive ahead of earnings reports from companies likely to raise expectations for 2021, in our view," the note said.

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