3. (a) Are any entities required to use the accrual method of accounting, other than those using inventories? (b) The Medical and Dental Group, Inc. is a large, multiservice medical and dental corporation providing a variety of medical and dental treatments. For 20X7, the group had gross income of $20 million. The corporation is a C corporation. It would like to use the cash method. May it? (c) What is a "Qualified Personal Service Corporation"? (d) The Health Club, Inc. is a sophisticated gym and spa. Members are instructed by trained health personnel. If the corporation is a C corporation may it use the cash method as a "qualified personal service corporation"? (e) Katarina Witt, the world famous figure skater, works for her whollyowned corporation "KW, Inc.". Marv Albert, the wellknown sportscaster works for "MA, Inc.", his whollyowned corporation. Both are "C" corporations. Are both of these qualified personal services corporations? (f) Al Stevens is a wellknown stock analyst. Large investors purchase his advice. To limit his liability, he forms "Al Stevens, Inc.", and he owns all the stock. The corporation is a C corporation. May the corporation use the cash method if it has annual gross receipts of $20 million? $10 million? (g) ByteInfo, Inc., a C corporation, is owned by Shelly Beebe. It provides advisory services on the selection and coordination of computer systems. May it use the cash method if has annual gross receipts of $20 million. (h) Suppose in (g), the corporation also sold or brokered computer systems. If the system is purchased from the corporation, the consulting services are free