$1)$ WFO Corporation has gross receipts according to the following schedule:

Year $1$ $ $23\mathrm{.}00$ million

Year $2$ $ $25\mathrm{.}00$ million

Year $3$ $ $27\mathrm{.}00$ million

Year $4$ $ $27\mathrm{.}50$ million

Year $5$ $ $28\mathrm{.}00$ million

Year $6$ $ $29\mathrm{.}00$ million

If WFO began business as a cash$-$method corporation in Year $1,$ in which year would it have first been required to use the accrual method?

A$)$ Year $3$

B$)$ Year $4$

C$)$ Year $5$

D$)$ Year $6$

E$)$ None of the choices is correct.

$2)$ WFO Corporation has gross receipts according to the following schedule:

Year $1$ $ $23\mathrm{.}00$ million

Year $2$ $ $22\mathrm{.}00$ million

Year $3$ $ $25\mathrm{.}00$ million

Year $4$ $ $28\mathrm{.}50$ million

Year $5$ $ $29\mathrm{.}00$ million

Year $6$ $ $31\mathrm{.}00$ million

If WFO began business as a cash$-$method corporation in Year $1,$ in which year would it have first been required to use the accrual method?

A$)$ Year $3$

B$)$ Year $4$

C$)$ Year $5$

D$)$ Year $6$

E$)$ None of the choices is correct.

$3)$ WFO Corporation has gross receipts according to the following schedule:

Year $1$ $ $24\mathrm{.}00$ million

Year $2$ $ $21\mathrm{.}00$ million

Year $3$ $ $23\mathrm{.}00$ million

Year $4$ $ $25\mathrm{.}50$ million

Year $5$ $ $36\mathrm{.}00$ million

Year $6$ $ $29\mathrm{.}00$ million

If WFO began business as a cash$-$method corporation in Year $1,$ in which year would it have first been required to use the accrual method?

A$)$ Year $3$

B$)$ Year $4$

C$)$ Year $5$

D$)$ Year $6$

E$)$ None of the choices is correct.