What is the test for de novo review in statutory construction?

"We exercise de novo review when we engage in statutory construction." ( People v. Brackins (2019) 37 Cal.App.5th 56, 65, 249 Cal.Rptr.3d 261.) "Statutory construction begins with the plain, commonsense meaning of the words in the statute, "because it is generally the most reliable indicator of legislative intent and purpose." [Citation.] When the language of a statute is clear, we need go no further. " ( People v. Manzo (2012) 53 Cal.4th 880, 885, 138 Cal.Rptr.3d 16, 270 P.3d 711.) Where the language of the statute is potentially ambiguous, " [i]t is appropriate to consider evidence of the intent of the enacting body in addition to the words of the measure, and to examine the history and background of the provision, in an attempt to ascertain the most reasonable interpretation. [Citation.]" ( Id. at p. 886, 138 Cal.Rptr.3d 16, 270 P.3d 711.)