ACME Partnership has had the following gross receipts since its formation: $22,800,000 in 2018, $24,600,000 in 2019, $33,800,000 in 2020, $29,000,000 in 2021, and $32,000,000 in 2022. ACME is not a tax shelter. Partner Meile, Inc. is a C corporation. In which tax years (2018 to 2022) must ACME use the accrual method?

a.2018 and all following years, because it has a partner that is a C corporation.

b.2020 to 2022, because gross receipts are more than $26,000,000 in 2020.

c.2021 and 2022, because average annual gross receipts are more than $26,000,000 in 2020.

d.2020 and 2022 because those are the only years in which gross receipts exceeded $26,000,000.