Bayelsa Corp. began business five years ago in Year 1. It has used the cash basis of accounting since inception. Bayelsa's gross receipts over the last 5 years are as follows: What is Bayelsa's average gross receipts for the purposes of determining if Bayelsa qualifies as a small business corporation and can Bayelsa continue to use the cash method in Year 6? Bayelsa's average gross receipts =$23 million. Bayelsa can continue to use the cash method in Year 6. Bayelsa's average gross receipts =$30 million. Bayelsa cannot continue to use the cash method in Year 6. Bayelsa's average gross receipts =$23 million. Bayelsa cannot continue to use the cash method in Year 6 . Bayelsa's average gross receipts =$30 million. Bayelsa can continue to use the cash method in Year 6