ACME Partnership has had the following gross receipts since its formation: $1.8 million in 2014, $4.6 million in 2015, $8.8 million in 2016, $1.6 million in 2017, and $10 million in 2018. Partner Meile, Inc. is a Subchapter C corporation. In what tax years must ACME use the accrual method?

	a.	2017 and all following years, because average annual gross receipts are more than $5 million in 2016.
	b.	2014 and all following years, because it has a partner that is a Subchapter C corporation.
	c.	2016 and all following years, because gross receipts are more than $5 million that year.
	d.	2016 and 2018 because those are the only years in which gross receipts exceeded $5 million.
	e.	2017 and 2019 because those are the only years in which the prior years gross receipts exceeded $5 million.