Remember, too, that when you attach a file, it is encrypted into the e-mail and, as part of the encryption process, the resulting file that is sent is between 25 and 40% larger than the actual e-mail and attachment.
Example: If you have a 100k e-mail and 100k attachment, the logical thought would be that the total is 200k for the file size.
In reality, once it is encrypted into the e-mail message, to be sent to the remote MX server, the file is somewhere between 275 and 380k.
All of that has to be taken into account when setting limits.
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