ACME Partnership has had the following gross receipts since its formation: $21.8 million in 2019. $24.6 million in 2020, $28.8 million in 2021, 523 million in 2022, and $32 million in 2023. ACME is not a tax shelter. Partner Meile, Inc. is a corporation. In which tax years (2019 to 2023) must ACME use the accrual method 2021 and 2023 because those are the only wears in which gross receipts exceeded $25 million b. 2019 and all following years, because it has a partner that is a corporation c. 2021 to 2023, because gross receipts are more than 525 million in 2021. d. ACME can always use the cash method because it is not a tax shelter. e. 2022 and 2023, because average annual gross receipts are more than $25 million in 2021