Conduit size and material for buried feeder to a sub panel (120A) - how deep - how many degrees permitted -all California

Olimo,
A little more information please... underground and under a building? Or a sidewalk? Or a road?
Table 300.5 in the electrical code.

Is 120 amperes the load or the circuit breaker size? Is it single phase or three phase?

Conduit runs are permitted maximum of 360 degrees of bends... (3) 90's or 270 degrees is most I'm comfortable working with. 360 can be impossible to pull through.

Conductors should be listed for wet location even though they are in conduit. As many of us know you will get water in the conduit. THHN / THWN 90C copper is a good choice. Would you prefer aluminum?

Where is the panel going? Shed? Workshop?

... a lotta questions, so little time...